Employers Can Pay for Employee Training Tax-Free in 2026

In 2026, employers can pay for employee training at Ukrainian educational institutions without taxation on personal income tax (PIT) and military tax, provided that the cost of training does not exceed 25,941 UAH per month. The training must take place at a higher education or vocational institution. The tax-exempt limit is defined as three times the minimum wage established on January 1 of the year. In 2026, the minimum wage is 8,647 UAH. Employers can pay for training for several months at once, with the limit determined separately for each month. If the cost of training exceeds 25,941 UAH, only the excess amount is taxed, which is considered an additional benefit for the employee and is subject to PIT at a rate of 18% and a military tax of 5%. If the payment meets the requirements of the Tax Code, the employee does not need to declare the amount or pay taxes. In case of exceeding the limit, taxes are withheld by the employer. Ukrainian companies can attract from 50,000 to 200,000 euros in co-financing for training specialists, covering at least half of the project cost and submitting an application by August 31, 2026.

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