In Ukraine, an individual who works part-time is entitled to a tax social benefit. It can be appointed if the amount of a person’s salary does not exceed the maximum amount for receiving tax social benefits. This was reported in the Main Directorate of the State Tax Service in Kyiv.

Who can get tax relief.

The department noted that according to. 169. 1 st. 169 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VІ as amended and supplemented, the payer of personal income tax has the right to reduce the amount of total monthly taxable income received from one employer in the form of salary (others equivalent to it in accordance with the legislation.

The right to such a benefit can be obtained if the amount of a person’s salary does not exceed an amount equal to the monthly subsistence minimum in force for an able-bodied person on January 1 of the reporting tax year, multiplied by 1.4 and rounded up to the nearest 10 hryvnias.

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“In 2023, the amount of wages that give the right to a tax social benefit is UAH 3,760.00 (the subsistence minimum for an able-bodied person in the amount of UAH 2,684.00. x 1.4), in 2022 - UAH 3470.00 (UAH 2481.00. x 1.4), in 2021 - UAH 3,180.00 (UAH 2,270.00 x 1.4),"

Thus, an individual who works part-time is entitled to a tax social benefit if the amount of his salary does not exceed the maximum amount for receiving a tax social benefit.

Previously, we wrote whether tax rates have changed since January 1, 2023, how much and what taxes FLP in Ukraine must pay.