A new benefit is being prepared for parents of preschool children: the “eSadok” payment will not be taxed
Ukrainian families receiving the new state payment “eSadok” may not have to pay tax on these funds. The Cabinet of Ministers has already registered a bill in the Verkhovna Rada that provides that this monthly assistance will not be included in the taxable income of individuals.
This will allow parents to receive the full amount of the payment, provide additional support to families with children, and promote the combination of parenthood with professional activity.
What will change for recipients of the “eSadok” payment
The bill "On Amendments to Article 165 of the Tax Code of Ukraine regarding the exclusion of the monthly cash payment “eSadok” from the taxable income of the taxpayer" 15441 proposes to supplement subparagraph 165.1.1 of paragraph 165.1 of Article 165 of the Tax Code of Ukraine with a new subparagraph “ї”. According to it, the amount of the monthly cash payment “eSadok”, provided in accordance with the Law of Ukraine "On State Aid to Families with Children", will not be included in the total monthly (annual) taxable income of the taxpayer. If the document is adopted, the law will come into force the day after its official publication.
Why the government proposes these changes
The purpose of the bill is to create conditions for combining parenthood with employment by providing state support to families with children in the form of the monthly cash payment “eSadok” and ensuring that this assistance is not included in the taxable income of the taxpayer during the prenatal, postnatal period, and the period of child care after birth.
The document was developed in accordance with the Law of Ukraine dated November 5, 2025, No. 4681-IX "On Amendments to Certain Laws of Ukraine Regarding Support for Families with Children and Creating Conditions that Promote the Combination of Motherhood (Fatherhood) with Professional Activity." This law instructed the Cabinet of Ministers to prepare amendments to the Tax Code regarding the exemption of the “eSadok” payment from taxation.
No additional budget expenditures are foreseen
The implementation of the bill will not require additional expenditures from the State Budget of Ukraine. It is also noted that the document does not require public consultations, complies with the Convention for the Protection of Human Rights and Fundamental Freedoms, does not contradict Ukraine’s international obligations, and does not contain provisions that create corruption risks or grounds for discrimination.
Expected outcome
According to the government’s forecast, the adoption of the bill will provide additional support to families with children during the prenatal, postnatal period, and while caring for a child after birth.
Excluding the “eSadok” payment from taxable income will help overcome negative demographic trends, increase birth rates, and create better conditions for combining parenthood with employment. The law’s implementation is expected to have a positive impact on the interests of families with children.
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