Payment of assistance in UAH 1,000 to vaccinated Ukrainians is provided within the framework of the eSupport budget program and is not included in the total monthly or annual income of a taxpayer, that is, it is not subject to the personal income tax and the military fee, the Ministry of Finance said on the website.
“Since payment of a benefit is carried out under the eSupport budget program, as well as at the expense of funds provided in the state budget for the corresponding year, the amount of such assistance is not included in the total monthly [annual] taxable income of a taxpayer, that is, it is not subject to the personal income tax,” the ministry said on Monday.
The taxation of income of individuals is regulated by Section IV of the Tax Code of Ukraine. According to Subparagraph 165.1.1 of the Code, the total monthly (annual) taxable income of a taxpayer does not include, in particular, the amount of state and social material assistance, state assistance. And in the final provisions of the Code it is indicated that such income is exempt from tax levy, which, according to Section IV of the Tax Code, is not included in the total taxable income of individuals, the Ministry of Finance explained.
