Not all charitable assistance is exempt from taxes — what limits exist
Material support from philanthropists is a significant help for many citizens. At the same time, part of the non-targeted charitable assistance is exempt from taxation, but under certain conditions, taxes will have to be paid on such payments.
As explained by the State Tax Service, in 2026 the maximum amount of non-targeted charitable assistance exempt from taxation is 4660 UAH. This amount is defined as the subsistence minimum for a working-age person of 3,328 UAH, multiplied by a coefficient of 1.4 and rounded to the nearest 10 UAH.
This means that during 2026, citizens can receive up to 4,660 UAH in total from residents — legal or natural persons — as non-targeted charitable assistance without the need to pay taxes.
If the amount of assistance exceeds the established limit, taxes are charged only on the excess amount. Such excess is included in the monthly or annual income and taxed on general grounds.
Tax rates are:
- 18% — personal income tax (PIT);
- 5% — military tax.
For example, if a citizen receives 5000 UAH of non-targeted charitable assistance, 4,660 UAH is not taxed, and PIT and military tax will be withheld from the remaining 340 UAH.
At the same time, these rules do not apply to payments from trade unions to their members. For trade union payments, the Tax Code of Ukraine provides a separate exemption procedure — according to subparagraph 165.1.47 of paragraph 165.1 of article 165 of the Tax Code of Ukraine.
As previously reported by the Judicial and Legal Newspaper, volunteer activity in Ukraine has a clear legal basis: it is defined by law as voluntary, non-profit, and socially oriented.
The state provides tax benefits for volunteers — collected funds or received property are usually not subject to taxation. However, it all depends on how exactly these funds are used.
According to the legislation, charitable assistance is not taxed if it is received by an individual volunteer who is included in the official Volunteer Register.
The key condition is that the funds or purchased property must be directed directly to help certain categories: servicemen, law enforcement officers, combatants, victims of war, or their families. The transfer can be made either directly or through state structures — for example, the Ministry of Defense, National Guard, Security Service of Ukraine, police, and other military formations.
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