Parents Could Keep Full €200 Monthly Childcare Payment as Ukraine Proposes Tax Exemption

Draft Law No. 15193: Proposed Tax Relief for eSadok Childcare Benefit

According to Главком: Ukraine's Cabinet of Ministers has submitted Draft Law No. 15193 to the Verkhovna Rada, seeking to exclude the monthly eSadok payment from taxable personal income. Registered on April 24, 2026, and spearheaded by Prime Minister Yuliia Svyrydenko, the bill has been forwarded to the parliamentary Committee on Finance, Tax, and Customs Policy for review. This initiative aims to prevent a significant reduction in financial support for families with young children.

Under the proposed changes, the eSadok benefit would become tax-free, allowing parents to receive the full 8,000 hryvnias (approximately $200) per month. Without this legislative support, the payment would be subject to a 23% tax deduction-18% personal income tax and 5% military levy-leaving families with only 6,160 hryvnias. The draft law specifically amends Article 165 of the Tax Code of Ukraine to grant this exemption.

eSadok Program: Eligibility and Payment Details

The eSadok program is set to launch on January 1, 2028. It targets families with children aged three to six who have not secured a spot in a public preschool facility. For children with special educational needs, the age limit extends to seven or eight years. While the standard monthly payment is 8,000 hryvnias, families raising children with disabilities are eligible for a higher amount of 12,000 hryvnias.

The terms and procedures for eSadok are outlined in Law No. 13532, passed by the Verkhovna Rada in November 2025. This same legislation increased the one-time birth grant to 50,000 hryvnias and established a monthly childcare allowance of 7,000 hryvnias for infants up to one year old. Additionally, Law No. 13532 introduced the eYasla program, which has been operational since March 2026, providing 8,000 hryvnias per month to parents of children aged one to three.

In essence, Draft Law No. 15193 is designed to strengthen financial support for families with children by exempting the eSadok payment from taxation-a move that could significantly improve the well-being of households struggling to access preschool education.