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Welfare
Employee training funded by employers: tax conditions
4 sourcesPublished · Updated
In 2026, employers can pay for employee training without taxation under certain conditions. The training must take place in Ukrainian educational institutions, and the cost should not exceed 25,941 UAH per month.
Key facts
- Year: 2026
- Maximum training cost: 25,941 UAH per month
- Type of institution: Ukrainian higher or vocational education
- Minimum wage as of January 1, 2026: 8,647 UAH
State Tax Service of Ukraine · Ukrainian higher education institution · Ukrainian vocational education institution
Sources4
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