Social tax benefit in 2026: who is eligible and how much can be saved

The Main Department of the State Tax Service in the Kyiv region reminded Ukrainians of the opportunity to take advantage of the tax social benefit (TSB), which allows you to reduce the amount of taxable income from wages.

A tax social benefit is a mechanism through which an employee can pay less personal income tax, and therefore receive a larger amount of “net” salary.

As the tax service explains, the benefit is applied to wages received from one employer by reducing the tax base even before personal income tax is calculated.

What is the amount of the benefit in 2026

In 2026, the basic amount of the tax social benefit is 1,664 hryvnia.

Special conditions are provided for parents who support children under the age of 18. In this case, the benefit is provided in the amount of 100% of the basic amount for each child.

Thus, in 2026, the amount of the benefit is:

— 1 child — 1664 UAH
— 2 children — 3328 UAH
— 3 children — 4992 UAH

For each subsequent child, the amount of the benefit increases by another 1664 UAH.

Who is entitled to the benefit

Employees whose monthly income does not exceed the established limit can take advantage of the tax social benefit.

In 2026, this indicator is determined by the formula: 4660 UAH × number of children.

For example:

— for one parent of one child — up to 4660 UAH
— for two children — up to 9320 UAH
— for three children — up to 13,980 UAH

If the salary exceeds the established limit, the right to the benefit is lost.

How it works in practice

The amount of the tax social benefit is deducted from the accrued salary before taxation. As a result, the employee pays less personal income tax, and the amount of the salary “in hand” increases.

The State Tax Service emphasizes that in order to receive the benefit, the employee must submit an appropriate application to the employer and documents confirming the right to apply for it.