Up to 6656 hryvnias of tax relief: who is eligible and how to apply
Employees who raise two or more minor children can use the tax social relief and reduce the amount of personal income tax withheld from their salary. This was reminded by the State Tax Service. Who is entitled to tax social relief Employees who simultaneously meet two criteria can use the relief: - support two or more children under 18 years old; - receive salary only from one employer. What income allows receiving the relief In 2026, employees are entitled to tax social relief if their monthly income does not exceed 4660 hryvnias per child. This figure is determined by multiplying the subsistence minimum for a working person, established on January 1, 2026 (3328 UAH), by a coefficient of 1.4 with subsequent rounding to the nearest 10 hryvnias. The maximum income increases depending on the number of children. Specifically: - for two children — 9320 UAH; - for three children — 13,980 UAH; - for four children — 18,640 UAH. What is the amount of tax relief In 2026, the tax social relief is 1664 hryvnias per child, which corresponds to 50% of the subsistence minimum for a working person. Accordingly: - for two children — 3328 UAH; - for three children — 4992 UAH; - for four children — 6656 UAH. This amount is not paid to the employee separately but reduces the taxable base of personal income tax. Thanks to this, less tax is withheld from the salary, and the employee receives a larger amount "in hand." How to apply for the relief To apply the tax social relief, it is necessary to: - submit an application to the employer for its application; - provide documents confirming the right to the relief, including documents about the presence of children. Subscribe to our Telegram channel t.me/sudua and to Google News SUD.UA, as well as to our VIBER and WhatsApp, Facebook page and Instagram to stay informed about the most important events.
