Tax-free minimum in 2026: factors affecting the amount of the penalty

The topic of the non-taxable minimum income of citizens in Ukraine is important, but many people still have difficulty understanding it. Often, the figure mentioned in the media is not the same as the one used in the context of fines or offenses.

The non-taxable minimum is a basic amount used in various legal norms. In Ukraine, according to the Tax Code, the basic non-taxable minimum is 17 hryvnias. This figure forms the basis for many laws and regulations, as noted by the State Tax Service.

However, it is important to note that a different calculation is used when determining administrative and criminal offenses. In this case, the value of the minimum differs from 17 hryvnias. It is calculated on the basis of a tax social benefit.

To determine this indicator, half of the subsistence minimum for able-bodied persons is taken, which serves as the basis for determining the boundaries of offenses.

According to the Law of Ukraine “On the State Budget for 2026”, the subsistence minimum for working Ukrainians is 3,328 hryvnias. So, half of it is 1,664 hryvnias. It is this amount that is used to qualify offenses in a criminal and administrative context.

It is important to realize that this indicator is needed precisely to qualify the offense, and not to calculate the specific amount of the fine.

Experts from the State Tax Service draw attention to the fact that the base amount of 17 hryvnias is so low that in practice it is almost not used in tax calculations. Usually its function is reduced to a technical indicator necessary for references in legislation.

Let us recall that earlier we talked about the abolition of benefits and new taxes that may negatively affect Ukrainians, as well as tax obligations that may affect the least protected segments of the population.