The relief amount is 1664 UAH per child provided the salary limit is met
In 2026, employees supporting two or more children under the age of 18 may apply for a social tax relief. This mechanism reduces the amount of personal income tax withheld from wages. This was reported by Головне управління ДПС у Київській області, according to the portal PromPolitInform.
Citizens are eligible for this tax discount if their official income does not exceed the established thresholds. The calculation is based on the number of children in the family.
For one minor, the maximum salary limit for applying the relief in 2026 is set at 4660 UAH. If an employee supports two children, the total salary limit increases to 9320 UAH, and for three children, it is 13 980 UAH.
Relief calculation mechanism
The amount of the social tax relief is fixed at 1664 UAH per child. Thus, for individuals with two children, the total relief amount is 3328 UAH, and for those with three children, it is 4992 UAH.
To start receiving these benefits, an employee must submit a formal application to their employer. Additionally, a package of supporting documents, including copies of children’s birth certificates, must be provided.
The relief mechanism takes effect from the month in which the application and the complete list of documents are submitted. This reduces the tax base for personal income tax (PIT) for this category of taxpayers.
Photo: Фотоколаж ГУ ДПС України у Київській області
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