MPs from the Party of Regions and Our Ukraine propose to introduce differentiated rates of income tax for citizens over 30 years old depending on the number of children they have.

According to the draft bill, taxpayers over 30 years old without children will have to pay 17% of the income tax base despite the total sum of received income.

If a taxpayer has three or four children, the youngest of who has reached the age of three years, the tax rate is 10% of the income tax base. And if a taxpayer has five and more children, the youngest of who has reached the age of three years, the tax rate will be reduced to 5%.

Among the exceptions there are cases when a taxpayer is a disabled of the I, II and III groups, when a taxpayer is deprived of parental rights, when a taxpayer does not pay alimony in accordance with the procedure established by law or when a taxpayer refuses additional expenses for a child in accordance with article 185 of the Family Code of Ukraine.

Under current legislation the income tax rate for private persons is 15%, and if the income of a private person exceeds the amount of ten minimal wages the tax rate is 17%.

In former USSR the tax system obliged single and childless citizens to pay additional taxes.

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