The tax-free monthly limit is 25,941 hryvnias for training at Ukrainian institutions
In 2026, Ukrainian employers are entitled to pay for their employees' training without incurring PIT or the military levy. The main condition is that the cost of services does not exceed 25,941 UAH per month. This was reported by Delo.ua citing the State Tax Service of Ukraine, according to the portal PromPolitInform.
According to clarifications from tax authorities, the tax exemption applies to training in higher or vocational education institutions operating within Ukraine. To qualify for the benefit, the cost must not exceed triple the minimum wage established as of January 1, 2026.
Since the minimum wage in Ukraine was fixed at 8,647 UAH at the beginning of the year, the calculated limit for tax-free payments is 25,941 UAH per month. Employers have the flexibility to choose their payment schedule: monthly installments, quarterly payments, or a single lump-sum payment for the entire course.
Tax calculation mechanism
In cases where the cost of educational services exceeds the legal threshold, tax obligations apply only to the excess amount. This difference is classified as an additional benefit for the employee, subject to Personal Income Tax (PIT) at a rate of 18% and a military levy of 5%.
Responsibility for calculating and remitting taxes on the excess amount to the state budget lies with the employer acting as a tax agent. The employee for whom the payment is made does not need to file an annual income tax return or independently calculate tax deductions in connection with receiving such a service.
Financial support for businesses
Additionally, there are programs through which Ukrainian business entities can attract funding for training qualified personnel. The co-financing amount within these initiatives ranges from 50,000 to 200,000 euros.
Under the program terms, companies must cover at least half of the educational project’s implementation cost. Applications for such financial assistance are accepted until August 31, 2026, allowing businesses to partially offset costs related to staff development.
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