Not all charitable aid is tax-free: what you need to know about the 4660 UAH limit in 2026
Material support from philanthropists remains an important help for many citizens. At the same time, the State Tax Service of Ukraine reminds: not all non-targeted charitable aid is exempt from taxation — in some cases, taxes must be paid on it.
In 2026, the maximum amount of non-targeted charitable aid that is not subject to taxation is 4660 UAH. This figure is calculated as the subsistence minimum for a working-age person of 3328 UAH, multiplied by a coefficient of 1.4 and rounded to the nearest 10 hryvnias.
This means that during 2026, a citizen can receive up to 4660 UAH of non-targeted charitable aid from residents — legal entities or individuals — without the obligation to pay taxes.
If the amount exceeds the established limit, only the difference is subject to taxation. It is added to the total monthly or annual income and taxed on general grounds: 18% personal income tax and 5% military levy.
The State Tax Service gives an example: if a person receives 5000 UAH of aid, then 4660 UAH is not taxed, and taxes on personal income and military levy are withheld from the 340 UAH excess.
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