The Law on the State Budget stipulates the subsistence minimum – a key indicator for calculating social payments, tax benefits and the level of social protection of citizens. From January 1, 2026, it was increased. This is stated in the article “Novyny.LIVE“, the PromPolitInform portal reports.
According to the Law “On the State Budget of Ukraine for 2026”, the subsistence minimum shows how much a person needs for basic needs: food, goods and services. Payments, benefits and fines are calculated on its basis.
From April 1, 2026, the indicator will remain at the January level. The amounts for 2026:
children under 6 years old – 2,817 UAH (was 2,563 UAH);
children 6-18 years old – 3,512 UAH (was 3,196 UAH);
able-bodied people – 3,328 UAH (was 3,028 UAH);
on average per person – 3,209 UAH (was 2,920 UAH);
people who have lost their ability to work – 2,595 UAH (was 2,361 UAH).
The increase partially compensates for inflation, no further changes are planned in 2026.
What does the subsistence minimum affect?
Tax benefits – determines the right to receive them.
Hospital and insurance payments – a guideline for minimum and maximum amounts.
Alimony – calculation of minimum payments to children.
Fines and payments – in many laws, fines are tied to the subsistence minimum.
Income indexation – in 2026, only salaries up to 3,328 UAH are subject to indexation.
Social payments are the basis for assistance to the poor, child benefits, and support for the disabled.
Thus, this indicator remains the main reference point for the state’s social and financial calculations.
