If you work and raise two or more children, you can pay less tax and receive a higher salary. Who is entitled to the benefit, what documents are required, and how to properly apply for it — lawyers from the legal aid system explain.
What is a tax social benefit (TSB)?
This is a reduction in the amount of salary from which tax is calculated. That is, less tax = more salary “in hand”.
When can you get a tax break?
- if you support two or more children under the age of 18
- if the income does not exceed the limit (in 2025 - 4240 UAH x number of children, i.e. if there are 2 children - 8480 UAH).
The benefit applies only to one of the children's parents and only to one place of work.
What is the amount of the benefit?
50% the size of the subsistence minimum for an able-bodied person.
In 2025, this is UAH 1,514, which is applied to each child. That is, if an employee has two children, it is UAH 3,028.
How to get a benefit
Submit an application to the employer for independent selection of the place of application of the PSP.
What documents are attached to the application?
- birth certificates of children or documents confirming the establishment of paternity and the age of children
- a copy of the decision of the guardianship and trusteeship authority on the establishment of guardianship or trusteeship (if the application is filed by a guardian or trustee).
When does the benefit apply?
From the date the employer receives the application and documents until the child reaches the age of majority and will be stored until the end of the year in which the child turns 18.
What does this look like in practice?
For example, an employee raises two children aged 6 and 13. His salary is 8,000 UAH, which is less than the income threshold for applying the PSP (8,480 UAH).
The amount of taxable income after applying the PSP: UAH 8,000 (salary) - UAH 3,028 (PSP) = UAH 4,972
It is from this amount (4,972 UAH) that tax will be withheld.
Where to get legal support
Everyone can get free legal advice from the free legal aid system. Some categories of people also have the right to free legal aid when applying to court. These are IDPs, children, people with low incomes (able-bodied people – with income up to 6056 UAH/month; pensioners (by age, years of service) – 4722 UAH/month; disabled people – if their pension or social assistance is up to 6056 UAH), war veterans (other categories are listed in Article 14 of the Law of Ukraine "On Free Legal Aid"«).