As a rule, the right to a benefit for payment of housing and communal services is granted taking into account the average monthly total income of the family. Benefits based on income are granted if the average monthly total income of the beneficiary's family per person does not exceed the amount of income that gives the right to a tax social benefit. According to subparagraph 169.4.1 of the Tax Code of Ukraine, a tax social benefit is applied to income if its amount does not exceed the amount equal to the subsistence minimum for an able-bodied person, effective as of January 1 of the reporting tax year (from January 1, 2026 - UAH 3,328), multiplied by 1.4 and rounded to the nearest UAH 10.
Thus, in 2026, the amount of income that entitles you to a tax social benefit is: 3328*1.4 = 4659.2 UAH = 4660 UAH.
That is, in 2026, the benefit for paying for housing and communal services, which is provided taking into account income, can be received by beneficiaries whose average monthly total family income per person does not exceed 4660 UAH.
If the income of the beneficiary's family exceeds the income that qualifies for the benefit, the person (representative of the benefit category) may apply for a housing subsidy.
Without taking into account income, benefits for payment of housing and communal services are provided to: participants in hostilities, persons with disabilities as a result of the war, and family members of the fallen Defenders of Ukraine.