New Subsidy Project for IDPs: Conditions and Opportunities
On January 29, 2025, the Cabinet of Ministers of Ukraine’s Resolution No. 1225, dated October 25, 2024, came into effect, introducing an experimental project for providing rental subsidies for internally displaced persons (IDPs) and tax compensations for landlords.
Conditions for Receiving Subsidies for IDPs
Participants in this project include internally displaced persons who rent housing and spend more than 20% of their total income on rent and who:
- have relocated (or relocated again) from territories included in the list of areas where hostilities are (or were) taking place or temporarily occupied by the Russian Federation for which no end date for hostilities (cessation of possibility of hostilities) or temporary occupation (list of territories) has been determined, and do not own living space exceeding 13.65 square meters per person in their household located in the territory not included in the list of territories;
- have lost their housing (it was destroyed or damaged to an uninhabitable degree).
Rental housing subsidies are allocated to IDPs who do not receive living assistance.
Compensation for Landlords
Landlords providing housing to IDPs can receive compensation for personal income tax or single tax and military duty, provided they do not receive compensation under the “Shelter” program.
To assign a subsidy, the renter and the homeowner must submit an application and a signed rental agreement to the Pension Fund of Ukraine.
When determining the renter’s eligibility for a rental subsidy, the following are considered:
- ownership of vehicles within three months before application, with a production year not exceeding five years prior (excluding mopeds and trailers);
- purchase of property, goods, or services exceeding 100,000 UAH within three months before application;
- purchase of non-cash and/or cash foreign currency and banking metals exceeding 100,000 UAH within three months before application;
- availability (as of the first day of the month for which the subsidy is assigned or during any month it is received) of funds in deposit accounts exceeding 100,000 UAH, alimony arrears, etc.
Important! There should be no familial ties between the renter and the landlord. The address of residence/stay of the IDP (renter) after entering into the rental agreement must match the address of the rented housing.
The amount of the rental subsidy is calculated individually for each household and depends on income levels, family size, rental cost, and a regional adjustment coefficient where the rented housing is located.
Important! A household can simultaneously receive both rental and utility service subsidies.
How to apply for a rental subsidy? In person – at any service center of the Pension Fund of Ukraine or administrative service center. Online – via the electronic services portal of the Pension Fund of Ukraine (https://portal.pfu.gov.ua/) using an electronic signature, required for both renter and landlord.
Required documents:
- rental agreement (Appendix 1 to the specified Procedure);
- application (Appendix 2 to the specified Procedure);
- copies of documents confirming the authority of a legal representative (proxy) (if necessary);
- copies of other documents: court decisions, information on divorce, establishment of separate living arrangements for spouses, alimony collection, determination of child residence with one parent, etc. (if necessary).
For what period is the subsidy assigned? The rental subsidy is assigned for six months, with automatic renewal. The experiment lasts for 2 years (from 29.01.2025).