‘Demographic collection’: MP from ‘Sluga Naroda’ party proposed introducing a tax on childlessness for Ukrainians

Member of the “Sluga Naroda” party, Serhiy Hryvko, has submitted a bill to the Rada proposing the introduction of a tax on childlessness.

The new provision, referred to as a “demographic levy,” is proposed to be incorporated into the Tax Code.

The demographic levy is suggested to be paid by all residents of Ukraine aged 21 to 58 until demographic reform is implemented.

The tax will not apply to individuals with three or more children, those with infertility or impaired reproductive function verified by medical documents at least once every two years, and those who are classified as Group 1 disabled.

The tax rates will be 1.5% for those without children, 1% for those with one child, and 0.5% for those with two children.

The percentage will be calculated on all income received in monetary form, excluding funds received by self-employed individuals and those engaged in independent professional activities, as well as income of law enforcement officers and military personnel.

Individuals engaged in volunteer activities, receiving charitable assistance, or income from the redemption of government bonds, return of deposits, and sale of property will also be exempt from the tax.

Additionally, funds received from international organizations will not be subject to taxation.