Even during the war, Ukraine has tax benefits that can be taken advantage of by certain categories of citizens.. Experts from the “Legal Advisor for IDPs” explained what a social tax benefit is and who is entitled to it.

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They explained that this is the amount by which the employee, as a personal income tax payer, has the right to reduce his total monthly taxable income in the form of wages (bonuses, compensation, remuneration, etc.). ) from one employer. In other words, this is the amount on which a person does not pay taxes.

Who is entitled to receive social tax benefits and in what amount?.

50% of the minimum subsistence level for an able-bodied person (per month), established by law as of January 1 of the reporting tax year - general case.

100% - for a taxpayer who supports two or more children under the age of 18 - per each such child.

150% - for such a taxpayer who, in particular:.

is a single mother/father, widow/widower or guardian, trustee - for each child under the age of 18;

supports a child with a disability - per each such child under 18 years of age;

is a student, student, graduate student, resident, adjunct;

is a person with a disability of group I or II, including from childhood, except for persons with disabilities as a result of war.

200% - for such a taxpayer who is a participant in hostilities during the Second World War or a person working at that time in the rear, and a person with disabilities of groups I and II, from among those who participated in hostilities on the territory of other countries in the period after the Second World War.

When can you take advantage of the social tax benefit?.

The possibility of introducing a tax social benefit is limited by the amount of the employee’s monthly income.

This means that the benefit only applies if the employee's income does not exceed the amount determined as follows:.

the cost of living for an able-bodied person, current as of January 1 of the reporting tax year, multiplied by 1.4 and rounded to the nearest 10 UAH.

So, in 2025. To apply the tax benefit, income must not exceed UAH 3,028 * 1.4 \u003d 4,239.2? 4240 UAH.

Thus, in 2025, every employee whose income does not exceed UAH 4,240 has the right to apply for a social tax benefit in the basic amount: 3,028 * 0.5 \u003d UAH 1,514.

As for other categories of workers entitled to a higher tax social benefit, lawyers provided explanations using the example.

There is a family that is raising two or more children under the age of 18. In this case, in order to qualify for the benefit, the maximum income of the mother and/or father of the family should not exceed the amount calculated as follows: 4,240 UAH * per number of children (t. if two children - 8,480 UAH. , three - 12,720 UAH. etc..

The amount of the benefit will be calculated: 1,514 x * 2 \u003d 3,028 UAH if there are two children, and 1,514 * 3 \u003d 4,542 UAH if there are three children, etc..

Accordingly, an employee who is raising 2 children under 18 years of age has the right to receive a social tax benefit in the amount of UAH 3,028, provided that her income does not exceed UAH 8,480.

How to take advantage of the right to tax social benefits.

To do this, you should contact your employer with a written application and documents confirming your right to the benefit..

The social tax benefit does not apply to other income, only to wages.

Let us remind you what tax benefits apply in areas of active hostilities.