The tax social relief (PSP) in 2026 reduces the base for personal income tax (PDFO) by 1 664 UAH per month if the salary does not exceed the threshold income of 4 660 UAH. For single parents, students, persons with disabilities of groups I–II and some other categories the relief is 2 496 UAH or 3 328 UAH, and parents of two or more children receive it for each child. The PSP is applied by the employer on the basis of a written application from the employee and only at one place of work.
Below we explain who is entitled to the relief, how the limit is calculated for families with children and what to submit to payroll. Figures are current as of October 2026 under Article 169 of the Tax Code.
How the tax social relief works
What the PSP is and what it reduces
The PSP is not a payment and is not credited to the bank card as a separate sum. It is a portion of salary from which 18% personal income tax (PDFO) is not withheld. With the standard relief of 1 664 UAH the saving is 299.52 UAH per month; with the 3 328 UAH relief it reaches 599.04 UAH.
The 5% military levy is not reduced by the relief; it is calculated on the whole amount. The relief also does not affect the unified social contribution (ESV) of 22%, so pensionable service and future pension rights are not changed by the PSP.
Who applies the relief: the employer or the tax service
The relief is applied by the employer as the tax agent when calculating salary, and the State Tax Service (DPS) only sees it in reporting. You do not need to contact the tax service directly.
The PSP applies only to salary and payments equated to it. It does not apply to income of individual entrepreneurs (FOP) from business activity, rent, dividends or civil-law contracts.
Why the relief is valid at only one place of work
Paragraph 169.2.1 of the Tax Code allows the PSP to be applied at only one payroll location chosen by the employee. Usually this is the main place of work; the relief is not granted for part-time additional employment.
The relief is not applied to the salary of a person who in the same month receives a state-funded scholarship or the monetary allowance of a servicemember. Working pensioners receive the PSP on general terms.
Relief amounts and the threshold income in 2026
General relief 100%: 1 664 UAH
The base relief equals 50% of the subsistence minimum for a working-age person on 1 January, and in 2026 that minimum is 3 328 UAH. Therefore the standard PSP is 1 664 UAH and is due to any worker with a low salary. With a salary of 4 500 UAH the PDFO will be 510.48 UAH instead of 810 UAH.
Increased relief 150%: 2 496 UAH
The 150% relief is granted to single parents, widows and widowers, guardians, parents of a child with a disability, students, postgraduate researchers, persons with disability of group I or II, those affected by the Chernobyl accident of categories I–II and participants in combat operations in other countries after World War II. For single parents and parents of a child with a disability it is calculated for each child up to 18 years.
Relief 200%: 3 328 UAH
The largest relief is provided for Heroes of Ukraine and the Soviet Union, full holders of the Order of Glory, participants of World War II, former prisoners of concentration camps and ghettos. It is also given to persons with disability of group I or II who are among participants in combat operations in other countries after 1945.
Threshold income 4 660 UAH and multiplying it for children
The threshold income equals the subsistence minimum 3 328 UAH multiplied by 1.4 and rounded to 10 UAH, that is 4 660 UAH. If the salary exceeds this amount by even one hryvnia, the relief is not applied for that month. For parents of two or more children, single parents and parents of a child with a disability the limit is multiplied by the number of children.
| Category | % relief | PSP amount, UAH | Threshold income, UAH |
|---|---|---|---|
| General | 100% | 1 664 | 4 660 |
| Student, person with disability I–II groups | 150% | 2 496 | 4 660 |
| Heroes of Ukraine, World War II veterans | 200% | 3 328 | 4 660 |
| Two children under 18 | 100% × 2 | 3 328 | 9 320 |
| Three children under 18 | 100% × 3 | 4 992 | 13 980 |
| Single mother (father), one child | 150% | 2 496 | 4 660 |
| Single mother (father), two children | 150% × 2 | 4 992 | 9 320 |
| Child with a disability | 150% | 2 496 | 4 660 |
Who is entitled to the 150% and 200% relief
Single mothers and fathers, guardians
For PSP purposes a single mother or father is a person who raises a child up to 18 years and is not in a registered marriage. Usually this is where the birth certificate contains no entry for the second parent or the entry was made at the mother’s indication, as well as cases where the second parent has been deprived of parental rights or declared missing. This group also includes widows, widowers, guardians and custodians; divorce alone without such grounds is usually not considered sufficient by the State Tax Service (DPS). The relief is 2 496 UAH for each child, so a mother of two children has 4 992 UAH.
Parents of a child with a disability
Parents who support a child with a disability receive the 150% relief for each such child up to 18 years. The right is confirmed by a medical conclusion on the child’s disability or by the child’s pension certificate or a certificate of recipient of state social assistance. If there are other children in the family, the reliefs are added together.
Students, postgraduates, persons with disability I–II groups
A student or postgraduate researcher is entitled to 2 496 UAH if in the same month they do not receive a state-funded scholarship. Persons with disability of group I or II, including from childhood, confirm status with a certificate from the medical and social expert commission (MSEK) or an expert team or by a pension certificate.
The documents to the application are determined by the Procedure approved by Resolution No.1227 of the Cabinet of Ministers of Ukraine (KMU). Typically the following copies are submitted:
- single mother or father: the child’s birth certificate and passport;
- widow or widower: marriage, death and the child’s birth certificates;
- guardian or custodian: the guardianship authority decision and the child’s birth certificate;
- parents of a child with a disability: the birth certificate and the medical conclusion;
- student or postgraduate researcher: a certificate from the educational institution;
- person with a disability, veteran or Hero: the identity card or certificate of status.
Participants in combat operations and Heroes of Ukraine
The increased 150% relief is granted only to participants in combat operations in other countries after World War II, and if they have disability of group I–II they receive 3 328 UAH. Participants in the current war (UBD) without disability of group I–II as of October 2026 are entitled only to the general relief of 1 664 UAH.
When a person has several grounds at once, the single relief with the largest amount is applied. An exception is reliefs for children, which can be combined with each other.
Relief for children: calculation for families
Two or more children under 18
Parents of two or more children under 18 receive 1 664 UAH relief for each child. The right remains until the end of the year in which the child turns 18. A mother of two children with a minimum salary of 8 647 UAH has a relief of 3 328 UAH, pays 957.42 UAH PDFO and receives 7 257.23 UAH net.
Both parents may submit an application for the ‘child’ relief, each at their own workplace. However the State Tax Service (DPS) explains that the increased threshold multiplied by the number of children applies only to one parent, while the other can use the relief only if their salary is up to 4 660 UAH.
How the threshold income is calculated for multiple children
The limit is determined by multiplying 4 660 UAH by the number of children under 18. For two children this is 9 320 UAH, for three it is 13 980 UAH. Exceeding by even 10 UAH deprives you of the relief for the whole month: with a salary of 9 330 UAH a mother of two children will pay 1 679.40 UAH PDFO instead of 1 080.36 UAH.
Relief for a child with a disability
If a family has two children and one of them has a disability, the reliefs are summed: 1 664 UAH for the child without a disability and 2 496 UAH for the child with a disability. Together this is 4 160 UAH. With a salary of 9 000 UAH the PDFO will be 871.20 UAH instead of 1 620 UAH.
How to arrange the relief with your employer
Application for applying the PSP: content and timing
The application is written in the prescribed form and submitted to the payroll department, indicating full name, tax number (RNOCPP), the basis for the relief and the number of children. There is no fixed deadline for submission, so proceed as follows:
- Check whether the calculated salary does not exceed the threshold income for your category.
- Collect supporting documents and make copies.
- Submit the application to only one employer.
- Check the payslip line showing the PSP amount.
Supporting documents for each category
For the general relief the application alone is sufficient. For the ‘child’ and increased reliefs attach the documents from the list above, and submit a new application if circumstances change.
When the relief takes effect and how to revoke it
The relief takes effect from the day the employer receives the application and documents, and payroll applies it to that month’s salary. The PSP is usually not applied for months prior to submission of the application, and the Tax Code does not provide a mechanism to obtain it via an annual declaration.
To renounce the relief an employee submits a declaration of refusal. The employer recalculates PDFO at year-end and upon dismissal.
Mistakes when applying the relief and their consequences
Relief at two workplaces simultaneously
The most common mistake is that an employee files an application with a new employer without revoking it at the old job. In that case the person loses the right to the relief at all workplaces from the month of the breach.
Exceeding the threshold income due to a bonus
Bonuses and allowances are added to the salary of the month for which they are accrued. A quarterly bonus can easily push the salary beyond 4 660 UAH, and then the relief does not apply for that month, but it returns the next month without a new application.
Additional PDFO charges and penalty for wrongful PSP
To restore the right to the relief, the employee submits to all employers a declaration of refusal from the PSP indicating the month of the breach. Employers withhold the unpaid PDFO and a penalty equal to 100% of the underpayment from the next payments. If withholding was not possible, the person declares these amounts themselves in the annual return, and the right to the relief is restored from the month after full repayment.
Frequently asked questions
Can I receive the PSP if I work two jobs?
Yes, but only at one workplace of your choice. At the second workplace PDFO is withheld without the relief, and filing applications with both employers leads to additional tax charges and a 100% penalty.
Does the relief apply during maternity leave?
Maternity and childbirth benefits are not salary, so the PSP is not applied to them. If an employee on parental leave works part-time, the relief applies to their salary.
What happens if the salary exceeded the limit in one month?
For that month the relief is simply not applied and PDFO is withheld on the full amount. There is no penalty, and in the next month within the limit the PSP will be applied again.
Do I need to re-submit the application every year?
No, the application remains valid until the grounds change. Submit a new one if the number of children, status or place of work changes.
