Large families in Ukraine have gained the opportunity to legally reduce their tax burden. Starting in 2026, employees raising two or more children under the age of 18 will be able to utilize an extended tax social benefit. This decision, clarified by the State Tax Service, will allow families to retain more funds after personal income tax deductions.

Who is eligible for the benefit and conditions for obtaining it

The right to apply the tax social benefit arises for an employee only when two conditions are met simultaneously. First, the employee must have two or more children under the age of 18. Second, the employee must receive wages from only one employer. If salary comes from multiple sources, the benefit may not be applied in full.

Income limits and calculation of the benefit amount

It is important to understand that the benefit is not unlimited. It applies only when a certain income threshold is met. In 2026, the maximum salary amount at which one can claim the deduction is 4,660 UAH per child. This amount is calculated using the formula: subsistence minimum for an able-bodied person (3,328 UAH) multiplied by a coefficient of 1.4 and rounded to the nearest 10 UAH.

The income limit increases proportionally to the number of children in the family:

  • For two children, the maximum income is 9,320 UAH.
  • For three children — 13,980 UAH.
  • For each subsequent child, the limit increases by 4,660 UAH.

How much can be saved

The amount of the tax benefit in 2026 is 1,664 UAH per child. This figure equals 50% of the subsistence minimum for an able-bodied person, established on January 1 of the reporting tax year (3,328 UAH). The benefit amount is deducted from the taxable base before PIT is calculated, which directly reduces the amount of tax the employee pays.

Examples of deduction calculations for parents of large families:

  • With two children, the benefit will be 3,328 UAH.
  • With three children — 4,992 UAH.

How to apply for the benefit

To begin exercising the right to reduce taxes, the employee must take two simple steps. First, documents confirming the existence of children and their age must be prepared. Second, these documents must be submitted to the employer to make changes to the tax declaration.

Additional support for families

Tax preferences are not the only support measure for large families in 2026. State payments in Ukraine have increased significantly. Upon the birth of a child, the family receives a one-time payment of 50,000 UAH. Monthly benefits have also been increased: parents receive 7,000 UAH until the child is one year old, and 8,000 UAH from one to three years old under the 'Yakshcho' program.

Special attention is paid to families with children with disabilities, for whom increased payment amounts are provided. Additionally, large families are entitled to a 50% discount on utility services, including gas, electricity, solid and liquid fuel. These measures are designed to reduce the financial burden on families and create more favorable conditions for raising children.