Officially employed citizens of Ukraine who paid for education in 2025 have the opportunity to reclaim a portion of the personal income tax (PIT) paid. This tax benefit covers expenses in the field of education but has strict time limits and specific requirements for documentation.
Who is eligible for a refund
The right to a tax deduction is available exclusively to taxpayers with official employment status. The benefit covers expenses for education at a wide range of educational institutions: from preschools and schools to vocational colleges and universities.
Deadlines and submission procedure
To receive the payment, you must submit a declaration of property status and income. The deadline for submitting documents is December 31, 2026. It is important to note that the right to use this tax benefit does not carry over to subsequent years. If the declaration is not submitted within the established timeframe, it will no longer be possible to reclaim funds for education in 2025.
Required documents
You must attach documents confirming the fact of expenses to the declaration. The tax authority has simplified the procedure for those who made payments online: in this case, it is sufficient to indicate the details of the payment documents directly in the declaration.
Context: Admissions campaign and passing scores
Against the backdrop of questions regarding tax benefits, preparations for the new academic year are actively underway in Ukraine. Starting July 1, registration for the electronic cabinets of 2026 applicants began. The admissions campaign for the current year will last until October 15.
The situation regarding passing scores deserves special attention. Previously, rectors appealed to the Minister of Education, Oksen Lesnoy, with an initiative to lower the threshold for a number of elite specialties, including medicine and law, from 150 to 130 points. However, the Ministry of Education has already given an official response: the minimum competitive score is not planned to be changed.
