{"id":4680,"date":"2026-11-07T13:22:57","date_gmt":"2026-11-07T11:22:57","guid":{"rendered":"https:\/\/audit-mk.com.ua\/uk\/netsilova-blahodiina-dopomoha-limit-2026\/"},"modified":"2026-11-07T13:22:57","modified_gmt":"2026-11-07T11:22:57","slug":"netsilova-blahodiina-dopomoha-limit-2026","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/netsilova-blahodiina-dopomoha-limit-2026\/","title":{"rendered":"Non-targeted charitable assistance in Ukraine 2026: UAH 4,660 limit and errors"},"content":{"rendered":"<p><\/p>\n<p>In 2026, non-targeted charitable assistance in Ukraine is tax-free up to UAH 4,660 per person per year: the subsistence minimum for an able-bodied person of UAH 3,328, multiplied by 1.4 and rounded to the nearest UAH 10. Anything above the limit is subject to 18% personal income tax (PIT) and 5% military levy, and only the excess is taxed, not the whole payment.<\/p>\n<p>The State Tax Service (STS) confirmed the figure in a news item of 25 June 2026. For a charitable foundation or NGO that helps people with cash, this is a daily question: how much can be paid tax-free, how to calculate the excess and what to keep on file so that the auditor and the donor see a correct calculation. We answer these questions below.<\/p>\n<h2>What has changed<\/h2>\n<p>The limit is linked to the subsistence minimum every year, so the figure changes each January. In its publication of 25.06.2026 (<a href=\"https:\/\/tax.gov.ua\/media-tsentr\/novini\/1024444.html\" rel=\"nofollow\">tax.gov.ua<\/a>) the STS explained the 2026 calculation:<\/p>\n<ul>\n<li>subsistence minimum for an able-bodied person: UAH 3,328;<\/li>\n<li>coefficient: 1.4;<\/li>\n<li>the result is rounded to the nearest UAH 10, giving UAH 4,660.<\/li>\n<\/ul>\n<p>During 2026 a person may receive, in total, up to UAH 4,660 of non-targeted charitable assistance from residents, whether legal entities or individuals, without tax. If the assistance is higher, the excess is included in monthly or annual income and taxed on general terms: 18% PIT and 5% military levy.<\/p>\n<p>The STS example: a person received UAH 5,000 of assistance. UAH 4,660 is not taxed, and PIT and military levy are withheld from the remaining UAH 340.<\/p>\n<h2>Who is affected<\/h2>\n<ul>\n<li>charitable foundations and NGOs that pay non-targeted charitable assistance to individuals;<\/li>\n<li>companies that help people as donors;<\/li>\n<li>accountants who calculate taxes on such payments and report them;<\/li>\n<li>the recipients themselves, because the limit is counted in total for the year;<\/li>\n<li>donor projects whose budget includes cash assistance to people: taxes on amounts above the limit should be considered when the budget is planned.<\/li>\n<\/ul>\n<p>A separate exception: the limit rules do not apply to payments by trade unions to their members. For those, the Tax Code sets its own exemption procedure in sub-clause 165.1.47 of clause 165.1 of Article 165.<\/p>\n<h2>What to do and by when<\/h2>\n<ol>\n<li><strong>Update the limit in your documents.<\/strong> Charitable assistance policy, calculation templates, accounting software settings: from 2026 the figure is UAH 4,660.<\/li>\n<li><strong>Track payments per person for the year.<\/strong> The limit is annual and cumulative, so what matters is the total paid to one person since the start of the year, not the size of a single payment.<\/li>\n<li><strong>Calculate taxes only on the excess.<\/strong> The amount above UAH 4,660 is taxed at 18% PIT and 5% military levy. The rest of the payment carries no tax.<\/li>\n<li><strong>Document every payment.<\/strong> Recipient&#8217;s application, decision of the governing body or authorised person to grant assistance, payment document, and a tax calculation if there is an excess.<\/li>\n<li><strong>Keep trade union payments separate.<\/strong> If you are a trade union, apply the separate procedure of sub-clause 165.1.47, not the general limit.<\/li>\n<\/ol>\n<div class=\"mk-table-wrap\">\n<table class=\"mk-table\">\n<thead>\n<tr>\n<th scope=\"col\">Total assistance in 2026<\/th>\n<th scope=\"col\">Taxable amount<\/th>\n<th scope=\"col\">PIT 18%<\/th>\n<th scope=\"col\">Military levy 5%<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>UAH 4,000<\/td>\n<td>UAH 0<\/td>\n<td>UAH 0<\/td>\n<td>UAH 0<\/td>\n<\/tr>\n<tr>\n<td>UAH 4,660<\/td>\n<td>UAH 0<\/td>\n<td>UAH 0<\/td>\n<td>UAH 0<\/td>\n<\/tr>\n<tr>\n<td>UAH 5,000<\/td>\n<td>UAH 340<\/td>\n<td>UAH 61.20<\/td>\n<td>UAH 17.00<\/td>\n<\/tr>\n<tr>\n<td>UAH 10,000<\/td>\n<td>UAH 5,340<\/td>\n<td>UAH 961.20<\/td>\n<td>UAH 267.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The table shows the arithmetic under the STS rule: the rates apply only to the amount above UAH 4,660.<\/p>\n<h2>Common mistakes and risks<\/h2>\n<ul>\n<li><strong>Tax on the whole amount.<\/strong> If a payment exceeds the limit, only the excess is taxed. Withholding from the whole amount reduces the person&#8217;s assistance for no reason.<\/li>\n<li><strong>A limit per payment.<\/strong> UAH 4,660 is counted for the year in total. Two payments of UAH 3,000 to one person already create an excess of UAH 1,340.<\/li>\n<li><strong>An outdated figure in the software.<\/strong> The limit depends on the subsistence minimum, so it changes every year. An outdated setting causes errors in every payment of the year.<\/li>\n<li><strong>Forgotten military levy.<\/strong> Both PIT and the 5% military levy are withheld from the excess.<\/li>\n<li><strong>Trade union rules applied to everyone.<\/strong> The separate exemption in sub-clause 165.1.47 covers only trade union payments to their members.<\/li>\n<li><strong>An empty file.<\/strong> Without an application, a decision and a calculation, the auditor cannot confirm that the payment is charitable assistance and that taxes were calculated correctly.<\/li>\n<\/ul>\n<p>A separate and risky question for non-profits is assistance to their own members. Before paying, check that it would not amount to a distribution of income in breach of the non-profit requirements.<\/p>\n<h2>What the auditor will check<\/h2>\n<p>In an audit of financial statements or of a project, the auditor usually selects several payments and asks to see the full chain: from the person&#8217;s application to the bank payment and the tax calculation. The auditor checks whether amounts agree between the payment register, bank statement and reporting, whether the excess over the limit was determined correctly and whether withheld taxes were paid. If the assistance is funded by a donor, the recipient selection criteria set by the project are also checked.<\/p>\n<p>A practical tip: keep one register of assistance payments per year with the columns &#8220;recipient&#8221;, &#8220;date&#8221;, &#8220;amount&#8221;, &#8220;running total since the start of the year&#8221;, &#8220;excess over the limit&#8221;, &#8220;PIT&#8221; and &#8220;military levy&#8221;. The same register serves the accountant for tax calculations, management for controlling the assistance budget and the auditor as the basis for sampling. If several donors fund the assistance, add a column for the funding source so that each payment is linked to a specific project.<\/p>\n<h2>FAQ<\/h2>\n<details>\n<summary>What is the tax-free amount of charitable assistance in Ukraine in 2026?<\/summary>\n<p>UAH 4,660 per year. It is the subsistence minimum for an able-bodied person of UAH 3,328, multiplied by 1.4 and rounded to the nearest UAH 10. This is how the STS explains the calculation.<\/p>\n<\/details>\n<details>\n<summary>What taxes apply to charitable assistance above the limit?<\/summary>\n<p>18% PIT and 5% military levy are withheld from the excess. The amount within UAH 4,660 is not taxed. For example, out of UAH 5,000 only UAH 340 is taxed.<\/p>\n<\/details>\n<details>\n<summary>Is the UAH 4,660 limit counted separately for each donor?<\/summary>\n<p>No. According to the STS, during 2026 a person may receive in total up to UAH 4,660 of non-targeted charitable assistance from residents without tax.<\/p>\n<\/details>\n<h2>How we help<\/h2>\n<p>We keep the books of charitable foundations and NGOs and review assistance payments during audits: recipient register, limit calculation, tax withholding and documents. See <a href=\"\/en\/bukhhalteriia-npo-biznes\/\">NGO accounting<\/a>, <a href=\"\/en\/audyt-npo\/\">NGO audit<\/a> and <a href=\"\/en\/audyt-grantu\/\">grant audit<\/a>. We also cover donor and charity taxes in our <a href=\"\/en\/zakhody\/\">free webinars for NGOs<\/a>. You can reach us via <a href=\"\/en\/kontaktyi\/\">contacts<\/a>.<\/p>\n<p><em>Prepared by the MK Audit team<\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Tax-free limit for non-targeted charitable aid in Ukraine in 2026 is UAH 4,660. How to calculate the excess, which taxes apply and what auditors check.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96],"tags":[185,184,182,181,183],"class_list":["post-4680","post","type-post","status-publish","format-standard","hentry","category-hranty-npo","tag-charitable-assistance-ukraine","tag-184","tag----2026","tag-181","tag-183"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.5 - aioseo.com -->\n\t<meta name=\"description\" content=\"Tax-free limit for non-targeted charitable aid in Ukraine in 2026 is UAH 4,660. 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