Ukraine Tax Agency Clarifies Individual Income Tax Rebate for Infertility Treatment, Child Adoption Expenses

The Ukrainian State Tax Service April 23 clarified the individual income tax rebate for expenses incurred for infertility treatment or child adoption. The clarification includes that: 1) the rebate compensates part of the individual income tax withheld from wages; 2) the rebate can include expenses incurred for assisted reproductive technologies, such as vitro fertilization (IVF), examinations, and related medical services, and payment of state adoption fees; 3) the expenses taken into account can’t exceed a 33.3 percent of the taxpayer’s annual salary; and 4) taxpayers must receive an official salary, independently pay for the medical services or adoption, have all ...