What taxes can be exempted or reduced for certain categories...?

The following are exempt from paying land tax:

1. persons with disabilities of the first and second groups;

2. natural persons raising three or more children under the age of 18;

3. pensioners (by age);

4. war veterans and persons subject to the Law of Ukraine dated October 22, 1993 No. 3551-ХІ "On the status of war veterans, guarantees of their social protection";

5. natural persons recognized by law as persons who suffered as a result of the Chernobyl disaster.

From April 1, 2022 until the termination or abolition of martial law in the territory of Ukraine, in accordance with the first paragraph of subsection 9.1 of clause 9 of subsection 8 of chapter XX of the Tax Code of Ukraine, taxpayers of the first and second groups of the single tax have the right not to pay the single tax.

Individuals are exempt from paying taxes for 2021 and 2022 if residential real estate is located in areas of active hostilities or occupied territories (regardless of the duration of such events in 2022).

Tax social benefit (PSP) in 2023 is the amount by which an employee, as a personal income tax payer, has the right to reduce his total monthly taxable income in the form of wages (bonus, compensation, remuneration, etc.) from one employer. The possibility of applying PSP is limited by the size of the employee's monthly income.

Every employee, whose income does not exceed UAH 3,760, has the right to use the SSP, the basic amount of which is 50% of the subsistence minimum for an able-bodied person.