Tax rebate for education

The first of September marks the beginning of the academic year, which is the ideal time to start collecting receipts for payments for education if you or your children are enrolled in Ukrainian educational institutions. 

In Ukraine, it is possible to receive a partial refund of education expenses for schools, universities and vocal institutions. Citizens can reclaim up to 18% of the actual amount paid for education. 

How does it work? 

For example, if you entered university or your child goes to kindergarten in 2025, bycollecting receipts for education, you can apply to the State Tax Service for a tax rebate in January 2026. You can reclaim up to 18% of the cost of education. 

Note that the tax rebate can be obtained for the previous year. That is, in 2025, we you can claim for a credit for 2024. And we claim for 2025 in 2026. 

Which educational institutions are eligible?

The rebate is applicable in case of receiving education in preschool, school, vocational and higher education (bachelor's, master's). 

Important! The education in both public and private educational institutions can further be subject to the tax rebate ifthe educational institution is registered in Ukraine and has the appropriate licence for educational activities.  

Note that expenses for living in a dormitory, additional educational courses or training at a military faculty at university are not eligible for compensation. 

Who can apply for a tax rebate? 

• Ukrainian citizens; 
• Officially employed; 
• Paid personal income tax; 
• Not registered as individual entrepreneurs. 

The tax rebate can be claimed by: 

• The student themselves; 
• The student's parents, spouse, children, including adopted children (if they have signed an agreement with the educational institution and paid for the education). 

What documents are required? 

• Passport and tax ID number; 
• Internally displaced person (IDP) certificate (if any); 
• Income tax return; 
• Certificate of income from the place of work; 
• Contract with the educational institution; 
• Receipts for educational fees; 
• Documents confirming kinship (if the payment was made for a child or husband/wife). 

Where to apply? 

• In person - at the State Tax Service; 
• Online - via the taxpayer's electronic account on the tax service website.

When to submit an application? 

For 2024 tuition expenses – until 31 December 2025; 

For 2025 tuition expenses – from 1 January to 31 December 2026. 

Note: the tax rebate will amount up to 18%of the cost of education, but not more than the amount of personal income tax you paid for the year. 

If you have additional questions or need legal advice on obtaining a tax rebate, please sign up for a consultation with PravoVsim lawyers online at this link.