Ukraine Tax Agency Clarifies Increased Tax Social Benefit for Single Mothers, Fathers

The Ukrainian State Tax Service May 5 clarified the increased tax social benefit for taxpayers with the status of a single parent. The clarification includes that: 1) the benefit reduces the individual income tax base; 2) single parents, widows, widowers, guardians, and trustees are entitled to the increased benefit of 150 percent of the standard benefit amount per child under the age of 18, which is 2,496 Ukrainian hryvnias (US$57) in 2026; 3) the benefit applies to wages, if the wage amount doesn’t exceed the established marginal income threshold of 4,660 hryvnias (US$106) per child in 2026; 4) for single ...