Tax Credit for Education

Tax credit refers to taxpayer expenses related to the purchase of goods (works, services), the amount of which allows reducing one's annual taxable income.

A person wishing to receive the payment must meet the following criteria:

• be a citizen of Ukraine and have an Individual Tax Number (identification code);
• not be a sole proprietor;
• annual salary must exceed the amount of the tax credit (salary is calculated after deductions for the Unified Social Contribution, mandatory insurance contributions to the accumulative fund, and non-state pension fund);
• the credit must be claimed by the end of the tax year following the reporting year. For example, in 2025, the tax credit covers expenses incurred for education in 2024.

To recover the expenses, you must submit the following list of documents to the State Tax Service at your place of registration:

1. Passport;
2. Individual Tax Number (identification code);
3. Declaration of property status and income;
4. Income certificate (Form No. 2-PDFO);
5. Copy of the agreement with the educational institution;
6. Copies of receipts (checks, payment orders) for tuition;
7. Documents confirming family relationship (if parents pay for education, they must provide the child's birth certificate; if a spouse claims the tax credit – a marriage certificate);
8. Application specifying bank account details for reimbursement transfer.

The tax credit can be claimed by December 31 of the year following the reporting year (in 2025, documents are submitted for 2024).

According to Article 179 of the Tax Code of Ukraine, if your education compensation is approved, the funds will be transferred to your bank account within 60 days of receiving the document package.