Persons with disabilities and parents of children with disabilities can use tax social benefits

This benefit allows to reduce amount of taxable income and reduce amount of the personal income tax withheld from salaries (Article 169 of the Tax Code of Ukraine). 

Who is entitled to the benefit?

in the amount of 150 % of the subsistence minimum:

- taxpayers who provide for a child with disability – per each such child under the 18 years old age.

- persons with disabilities of group I or II (including those from childhood),

in the amount of 200 % of the subsistence minimum:

- persons with disabilities of groups I and II from among the participants in hostilities in other countries in a period after World War II.

Conditions for using the benefit

- Benefit applies to salary (and equivalent payments, compensations and rewards) accrued during the reporting month.

- Monthly income of such payer must not exceed amount equal to: the subsistence minimum for an able-bodied person on January 1 of the reporting year × 1.4 (result is rounded to the nearest 10 UAH)

How to obtain?

The one should submit to the employer:

- application for the benefit,

- documents that confirm the person’s right to it (copy of the pension certificate or certificate of medical and social examination, for parents of children with disabilities – copy of the child’s birth certificate, copy of the guardianship decision and trusteeship authority on the establishment of guardianship or trusteeship (if the guardian applies), child’s pension certificate, medical certificate issued by the Ministry of Health, etc).