In order to create adequate material conditions for raising children in families, the state provides social assistance to parents. Thus, large families, i.e. families with three or more children under the age of 18, are granted privileges for the payment of housing and communal services.
The privilege is granted to large families provided that the average monthly total income of the family per family member does not exceed the income threshold that entitles them to a tax social benefit.
A tax social benefit is the right of an employee to reduce the amount of taxable income from which personal income tax is withheld. A tax social benefit is granted if the income does not exceed 1.4 times the subsistence minimum for able-bodied persons:
In 2026: 3,328 UAH × 1.4 = 4,659.2
This means that large families whose income per family member does not exceed 4,660 UAH will be eligible for the housing and communal services privilege.
The privilege is granted for 12 months from the month in which the relevant right is determined, but not longer than until the last day of the calendar year. From the new calendar year, the right to receive privileges for the payment of housing and communal services is determined automatically by the Pension Fund of Ukraine in accordance with the family's income.
For example, a family of 5, consisting of two adults and three children, where one parent receives 7,000 UAH for childcare, and the other is officially employed and receives 10,000 UAH per month.
The family lives in a 64 sq. m apartment, and the cost of housing and communal services according to the established standards during the heating season is approximately 5,800 UAH.
Family income: 7,000 UAH + 10,000 UAH = 17,000 UAH.
Income per person: 17,000 UAH / 5 = 3,400 UAH – does not exceed the amount of income that entitles the person to a tax social benefit (4,660 UAH).
The amount of the privilege is 5,800 UAH x 50% = 2,900 UAH.
Submit an application and documents for the privilege to the Pension Fund of Ukraine:
This information material has been produced as part of a project implemented by the Danish Refugee Council (DRC) with funding from the European Union. The views and opinions expressed are those of the author(s) alone and do not necessarily reflect the views of the European Union or the DRC. Neither the European Commission nor the DRC can be held responsible for the content of this material.
Email us, and the manager will respond to all your inquiries shortly.