Glossary

Subsistence minimum: what it means

The subsistence minimum is an amount set by Ukrainian law used to calculate social benefits, allowances, child support and group 1 single tax.

The subsistence minimum is set each year by the State Budget law. It is less a measure of the real cost of living than a base for calculations: social benefits, minimum child support, the tax social benefit, the group 1 single tax and other amounts are derived from it.

It differs for different groups of people. In 2026 it is UAH 3,328 a month for people able to work, and the general figure is UAH 3,209.

When the subsistence minimum changes, every amount that depends on it changes too, which is why we calculate them in our articles automatically.

In detail, with examples: Subsistence minimum and minimum wage in Ukraine in 2026: what depends on them

Related terms

Minimum wage Single tax Tax discount

Figures used here

  • Subsistence minimum for working-age peopleUAH 3,328/mo
    from January 1, 2026
  • Subsistence minimum, general figureUAH 3,209/mo
    from January 1, 2026

Checked against official sources on October 29, 2026. When a figure changes, it is updated on every page of the site.

Spotted a mistake or an outdated figure? and we will check it against the primary source and fix it.