Payments to “yesadok” may be exempt from taxes: draft law registered in the Rada

The Verkhovna Rada has registered government bill No. 15441, which provides for tax changes for the state program “eSadok”. The document proposes to exempt the relevant payments from taxation so that parents receive assistance in full without withholding personal income tax and military levy.

What the bill proposes

As reported on the Verkhovna Rada website, government bill No. 15441 provides for amendments to the Tax Code of Ukraine.

In particular, the document proposes not to include the monthly payment of “eSadok” in the total taxable income of the taxpayer.

If the law is adopted, parents will receive state assistance without paying:

personal income tax (PIT);

military levy.

Thus, the payment will be received in full.

What is the amount of assistance

The “eSadok” program provides for monthly state support for families raising preschool children.

These are children:

from 3 to 6 years old;

for children with special educational needs – up to 7-8 years old.

You can use the program if the territorial community was unable to provide the child with a place in a municipal kindergarten or the necessary amount of care services.

The amount of state aid is:

8,000 UAH – per child;

12,000 UAH – for children with disabilities.

The funds received can be used to pay for a private kindergarten or other permitted child care services.

They want to extend tax benefits to other payments

In addition to the “eSadok” program, the bill provides for the expansion of tax benefits to other types of state support for families.

In particular, it is proposed to exempt from taxation the payments that will be provided:

during the prenatal period;

after the birth of a child;

throughout the entire period of child care.

The initiative is part of a comprehensive reform of state support for families with children, which aims to make social assistance more accessible and effective.

What is known about the reform

As a reminder, in 2025, the Verkhovna Rada supported legislative changes to reform the system of assistance to families before and after the birth of a child. Later, the relevant law was signed by the President of Ukraine.

The new government bill No. 15441 is designed to supplement these changes and ensure that state support funds are received by parents in full without an additional tax burden.

So far, the document has only been registered in the parliament. In order to enter into force, it must be considered by people’s deputies and approved in accordance with the procedure established by law.