There are calls to make the 8,000 UAH ‘eSadok’ payment tax-free
This has been reported by the Verkhovna Rada of Ukraine.
Government Bill No. 15441 was registered on 24 July 2026. The document has been referred to the parliamentary Committee on Finance, Tax and Customs Policy for consideration, so the proposed provision is not yet in force.
What will change for ‘eSadok’ recipients
The Cabinet of Ministers proposes to amend Article 165 of the Tax Code with a separate provision concerning “eSadok”. Once the law is passed, these payments will not be included in a person’s total monthly or annual taxable income.
Put simply, no personal income tax should be deducted from the allocated benefit. Under the rules of the Tax Code, income that is not included in taxable income is also exempt from the military levy, except in specifically defined cases. The “eSadok” payment is not listed among such exceptions in the draft law.
The draft law itself does not introduce a new benefit and does not signify the start of payments in 2026. It merely sets out the tax rules for the programme, which is scheduled to launch on 1 January 2028.
Who will be eligible to receive 8,000 UAH
“eSadok” will be provided for the care of children aged between three and six. For children with special educational needs, the age limit will be seven or eight, depending on the duration of their pre-school education.
The allowance can be claimed by the mother or another legal guardian who has actually been looking after the child and has returned to full-time work. Foster parents, foster carers and representatives of institutions acting as guardians are not included in the list of eligible recipients.
Simply having a child of the relevant age will not be sufficient. The payment is intended for cases where the local authority has not provided the child with a place in a municipal nursery, has not purchased the necessary services from another institution, and has not ensured care in accordance with the ‘funds follow the child’ principle.
In 2028, the ‘e-Kindergarten’ allowance is set to amount to 8,000 UAH per month. The plan is to fund the allowance from local budgets, and its amount will be equivalent to the ‘e-Nursery’ payment.
When will the payment cease?
The payments will continue until the child is offered a place in a municipal nursery or the local authority pays for childcare and pre-school education in another way.
The allowance will also cease once the child reaches the age of six. For children with special educational needs, payments may continue until the age of seven or eight.
How to apply for “eSadok”
It is not currently possible to apply for the benefit, as the programme will not start until 2028. The government is yet to set out the application procedure, the list of required documents, how to submit an application and the mechanism for transferring funds.
Draft Law No. 15441 must also undergo committee review, a vote in the Verkhovna Rada and other procedures provided for by law. Until it is adopted, the tax exemption for “eSadok” remains a proposal by the Cabinet of Ministers.
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