From January 1, 2026, updated rules on tax deductions for housing rental expenses will come into force in Ukraine. The circle of taxpayers who have the right to use this support mechanism has been significantly expanded.
From now on, participants in hostilities and persons with disabilities as a result of war are also among those who can reduce their taxable income by the amount of expenses under an apartment or house rental agreement.
The tax deduction allows you to take into account the actually incurred expenses and return part of the paid personal income tax, which is additional financial support for citizens. Such changes are aimed at strengthening social protection and supporting people who defended the independence and territorial integrity of Ukraine.
The legal basis for the innovations is determined by the “Law of Ukraine No. 4536-ИХ of July 16, 2025, which makes relevant amendments to the Tax Code of Ukraine”.
