Tax relief on housing rentals for military personnel: what you need to know

Housing rental is one of the most significant expenses for military personnel and veterans, especially in conditions of constant relocation and recovery after service. Starting in 2026, the government will introduce an additional financial support mechanism that will allow a portion of the money paid for rented housing to be refunded through the tax system. Find out who is eligible for a tax credit, what expenses can be taken into account, and how to properly file for a tax refund

Insure your apartment and property against damage, destruction, and theft in 5 minutes

GET

From 1 January 2026, Ukraine has expanded the list of citizens who can take advantage of a tax deduction when paying for rental accommodation. This applies to combatants and persons with disabilities resulting from the war. The changes were announced by the State Tax Service, which emphasised that the new rule is aimed at strengthening social support for those who defended the country.

Who is eligible for a tax credit

Individuals who are personal income tax payers, who officially rent housing and fall into one of two categories: combatants or persons with disabilities as a result of war, are eligible for a tax credit. It is important that the lease is formalised by a contract and that the income on which personal income tax was paid is officially declared.

Don't want to miss important updates and useful articles? Subscribe to our weekly newsletter!

What does the tax credit give you?

The tax credit allows you to reduce your annual taxable income by the amount of actual expenses incurred for renting accommodation. In practice, this means the possibility of refunding part of the personal income tax paid at the end of the reporting year. The amount of the refund depends on the amount of income and the amount of confirmed rental expenses, but in any case, it is real financial support for military families.

The calculation takes into account the rent paid for an apartment or residential house in Ukraine during the reporting year. A mandatory condition is the availability of documents confirming the expenses: a rental agreement and payment documents. Without official confirmation, the tax deduction will not be granted.

How to exercise your right to a deduction

To receive a tax deduction, you must file an annual income tax return and indicate your rental expenses in it. This can be done in the year following the reporting year, within the time limits set by the Tax Code. After reviewing the return, the tax service will decide on the refund of part of the tax paid.

Buying a one-room apartment for rent is traditionally considered a profitable investment. However, in conditions of war and instability of the rental market in Ukraine, it is important to protect your investment from unforeseen risks.

This is where apartment insurance comes to the rescue: take out a comprehensive policy and get reliable property protection for up to UAH 2,000,000. Insurance covers losses from natural disasters, household incidents, illegal actions of third parties and military risks. In addition, compensation for damage to neighbors in case of unintentional damage to their property is provided. All you need to apply for is a passport and TIN, and the process takes only a few minutes.

Insure your apartment today and invest without unnecessary risks!

Reminder! The rental market in Ukraine in 2025-2026 is changing due to internal migration and the security situation. Find out how much it costs to rent a one-room flat in different regions and where the most expensive and cheapest housing is.

Want to know more? Read the latest news and useful materials about Ukraine and the world in the News section.

We recommend purchasing it for a safe and comfortable trip to Ukraine: 

Visit Ukraine Insurance – insurance covering military risks for entry and travel in Ukraine;

Visit Ukraine Car Insurance – car insurance with extended coverage in Ukraine;

Visit Ukraine Legal Advice – comprehensive legal support on entry to Ukraine;

Visit Ukraine Tickets – bus and train tickets to/from Ukraine;

Visit Ukraine Tours – the largest online database of tours to Ukraine for every taste;

Visit Ukraine Hotels – hotels for a comfortable stay in Ukraine;

Visit Ukraine Merch – patriotic clothing and accessories with worldwide delivery.

© 2018-2026, Visit Ukraine. Use, copying or reprinting of materials on this site is permitted only with a link (hyperlink for online publications) to Visit Ukraine.

All rights reserved.