Serhiy Hryvko, a member of the Servant of the People party, has submitted a draft law to the Verkhovna Rada that proposes to introduce a childlessness tax. 

The deputy proposes to introduce a new norm with a “demographic fee” in the Tax Code. 

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

The tax will not apply to people who have three or more children, people with infertility, impaired reproductive function confirmed by medical documents at least once every 2 years, and disabled people of the 1st group. 

The tax itself will be 1.5% for childless people, 1% for those with 1 child, and 0.5% for those with 2 children. 

The percentage will be calculated from all income received in cash, except for funds received by individual entrepreneurs and persons engaged in independent professional activities, as well as income of law enforcement officers and the military.

Taxes will also not be paid by persons engaged in volunteer activities, charitable assistance, and those who will receive income from the repayment of government bonds, the return of deposits, and the sale of property. Funds received from international organizations will also not be subject to taxation.