Change in the subsistence minimum

The subsistence minimum affects the following indicators:

1. 'Standard' tax social benefit.
2. 'Increased' tax social benefit.
3. 'Maximum' tax social benefit.
4. The amount of salary that entitles to a tax social benefit.
5. The non-taxable amount of non-targeted charitable assistance.
6. The non-taxable amount of burial assistance from the employer.

In 2026, the basic TSB will be UAH 1664, and the maximum income for its application will be UAH 4660.