---
title: "Tax allowance for people with disabilities in Ukraine: how to increase take-home pay in 2026"
description: "In 2026, the rules for tax allowances for people with disabilities in Ukraine have changed. Now they can pay no tax on part of their salary, increasing take-home pay by up to 3328 UAH. Find out who and under what conditions is eligible for these payments! 💰🇺🇦"
date: 2026-07-23T04:38:00.000Z
lang: en
url: https://xab.info/en/posts/tax-allowance-for-people-with-disabilities-in-ukraine-2026
tags: [ukraine, tax-relief, disability, gns, minimum-wage]
publisher: "XAB.info"
---

# Tax allowance for people with disabilities in Ukraine: how to increase take-home pay in 2026

![Woman with disability reviewing tax documents and calculations to increase take-home pay thanks to tax relief in Ukraine in 2026](https://xab.info/media/2026/07/23/nalogovaya-lgota-dlya-lyudey-s-invalidnostyu-v-ukraine-2026/nalogovaya-lgota-dlya-lyudey-s-invalidnostyu-v-ukraine-2026-1.webp)

In 2026, Ukraine will implement significant changes to the system of tax social allowances. The State Tax Service (STS) informs that persons with disabilities, as well as parents of children with disabilities, now have the opportunity to significantly reduce the amount of personal income tax and increase their net income. This decision is aimed at supporting vulnerable categories of citizens and enhancing their financial stability.

### Allowance amounts: from 1664 to 3328 hryvnias

The amount of the tax social allowance is linked to the subsistence minimum. As of January 1, 2026, the subsistence minimum is 3328 hryvnias. Based on this, the following basic rates are calculated:

    - **Basic allowance:** 50% of the subsistence minimum, which amounts to 1664 hryvnias.

    - **Increased allowance (150%):** 2496 hryvnias. This amount is received by parents of children with disabilities (for each child under 18 years of age), as well as persons with disabilities of Group I or II, including those disabled since childhood.

    - **Maximum allowance (200%):** 3328 hryvnias. This amount is provided for persons with disabilities of Group I or II who are participants in military operations in other countries during the period after World War II (in accordance with the Law of Ukraine "On the Status of Veterans of War and Guarantees of Their Social Protection").

### Key conditions for obtaining the allowance

It is important to understand that the allowance is not applied automatically. For an employer to start withholding tax taking the allowance into account, a number of conditions must be met:

    - Income must be official. The allowance applies only to salary received "above the board".

    - There is an income threshold. The right to the allowance is retained if the monthly income does not exceed 4660 hryvnias (subsistence minimum multiplied by 1.4).

    - Submission of documents is required. The applicant must provide the employer with an application and copies of documents confirming the right to the allowance (certificates of disability, documents for children, etc.).

### Connection with other social payments

Changes in tax legislation have a wide resonance. The amount of income that gives the right to a tax social allowance now directly affects allowances for housing and communal services payments. This creates an interconnected support system where tax preferences become part of a broader social protection framework.

Previously, RBC-Ukraine reported on allowances for large families. For comparison: the amount of the tax allowance for families with two or more children is 1664 hryvnias for each child under 18 years of age. Now, categories of persons with disabilities have expanded opportunities for financial support, comparable to or exceeding standard family deductions.