Single parents may pay less taxes: who is eligible for the benefit in 2026

Single mothers and fathers in Ukraine can take advantage of the increased tax social benefit (PSP) and reduce the amount of tax withheld from wages. In 2026, the amount of such a benefit is UAH 2,496 for each child under the age of 18.

To apply for it, you must meet the established requirements and submit an appropriate application and supporting documents to the employer.

Who is entitled to the increased tax benefit

The following can take advantage of the increased PSP:

a single mother or father;

a widow or widower;
a guardian or custodian.

The benefit is calculated separately for each child under the age of 18.

What is the salary restriction?

The tax social benefit is applied only if the employee’s salary does not exceed the established income limit.

In 2026, this figure is UAH 4,660 per child.

For single parents, the marginal income increases in proportion to the number of children. For example, if a single mother is raising two children, the marginal salary for applying the PSP will be:

4,660 × 2 = 9,320 UAH.

So, if you have two children, you can use the benefit if your salary does not exceed 9,320 UAH per month.

How to apply for a tax social benefit

The PSP is not granted automatically. The employee must contact the employer and submit:

an application for the application of a tax social benefit;

a copy of the birth certificate of the child or children;
documents confirming the right to an increased benefit.

Depending on the circumstances, this may be a certificate of death of a spouse, a court decision, documents establishing guardianship or trusteeship, and other confirmation of the relevant status.

Is it possible to receive the benefit at multiple jobs

The tax social benefit can be applied only at one place of work. The employee independently chooses the employer from whom he will use the PSP and submits the appropriate application to him.

If a person is simultaneously entitled to several types of tax social benefits, they are not summed up. The benefit is applied on one basis, which provides for the largest amount.

Thus, single parents should check whether their salary meets the established limit, and if they are entitled to the PSP, contact the employer to register it.

Source: News.LIVE