The State Tax Service of Ukraine recalled the rules for applying the tax social benefit (TSB) to reduce the amount of personal income tax (PIT), in particular for part-time employees.
According to the department, in 2026, the maximum monthly income for receiving such a benefit is UAH 4,660.
This limit is calculated according to the subsistence minimum for an able-bodied person, which is currently UAH 3,328. The TSB can be applied to monthly wages or other equivalent payments from only one employer.
The amount of the basic benefit throughout the current year is UAH 1,664, which is equal to 50% of the January subsistence minimum.
The State Tax Service also reminds that single mothers or fathers, persons with disabilities, parents of children with disabilities, as well as families raising two or more children under the age of 18 have the right to receive a tax social benefit.
