Is it possible to refuse the tax social benefit: explanation
Employees who support two or more children under the age of 18 and receive a salary from one employer have the right to use the tax social benefit. This benefit allows reducing the amount of income subject to personal income tax withholding.
Under what conditions the benefit applies
In 2026, the maximum salary amount that entitles one to the tax social benefit is 4660 hryvnias per child. This figure is determined based on the subsistence minimum for able-bodied persons of 3328 hryvnias, multiplied by a coefficient of 1.4 and rounded to the nearest 10 hryvnias.
For parents raising several children, the maximum income increases proportionally to their number. For example, for two children it is 9320 hryvnias, and for three children — 13,980 hryvnias.
What is the amount of the tax social benefit
In 2026, the amount of the tax social benefit is 1664 hryvnias per child, which equals 50% of the subsistence minimum for able-bodied persons established as of January 1 of the reporting tax year.
Accordingly, for an employee raising two children, the benefit amount will be 3328 hryvnias, and for three children — 4992 hryvnias. This is the amount by which the taxable income is reduced, allowing to pay less tax on the salary.
To apply the tax social benefit, the employee must submit to the employer an appropriate application and documents confirming the presence of children. After that, the employer will take into account the employee's right to the benefit when calculating the salary.
How to refuse the tax social benefit
Article 169 of the Tax Code of Ukraine provides that an individual income taxpayer may independently refuse to use the tax social benefit. To do this, it is necessary to submit an application to the employer refusing its application.
Since the legislation does not establish a single approved form of such a document, the application may be drawn up in any form.
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