Part-time working day: right to tax social benefit

Press service of the State Tax Service of Ukraine, published 06 July 2026 at 13:50 Chapter: News

Part-time working day employees are entitled to a reduced personal income tax. This is possible due to the tax social benefit, which reduces tax base of the employee’s salary.

Who is eligible for benefit this year?

Tax social benefit applies to the monthly salary (or other equivalent payments) from only one employer. The main condition is that amount of income must not exceed established limit.

In 2026, the marginal income for receiving tax social benefit is 4660 UAH (subsistence minimum for able-bodied person is 3328 UAH x 1.4 and rounded to the nearest 10 UAH).

How much is the basic benefit?

Amount of the basic tax social benefit is equal to 50% of the January subsistence minimum for able-bodied citizens. Accordingly, throughout 2026, the basic benefit is 1664 UAH (3328 UAH x 50%).

For example, if the employee’s salary is 4500 UAH, i.e. less than the marginal income for receiving benefit, then only 2836 UAH will be withheld for the personal income tax and military levy.

Reminder! It is possible to take advantage of tax social benefit by:

- families with two or more children under 18 years of age, more details:  https://tax.gov.ua/en/mass-media/news/971526.html

- persons with disabilities and parents of children with disabilities, more details:  https://tax.gov.ua/en/mass-media/news/1002183.html

- single mother or father, more details:  https://tax.gov.ua/en/mass-media/news/1007611.html