The tax discount lets you reclaim part of the personal income tax you paid if you spent money on tuition, a mortgage or other purposes allowed by law.
The tax discount lets you reduce taxable income by certain expenses and get 18% of them back from the budget. For example, if you paid UAH 20,000 for tuition and had a sufficient official salary, you can reclaim up to UAH 3,600.
Only people who received a salary with income tax withheld are eligible. You cannot get back more than the tax you paid for the year. Some expenses, including tuition, have an annual cap.
To claim the discount, file a tax return by 31 December of the year following the year of the expense.
In detail, with examples: Tax discount in Ukraine: how to get back 18% of tuition, mortgage and other costs
Checked against official sources on October 29, 2026. When a figure changes, it is updated on every page of the site.
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