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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