In the context of the expansion of inclusive education, the need for effective means of psychological, pedagogical, and medical rehabilitation for children with special educational needs is increasing. Assistive technologies are considered as a tool for compensating sensory, communicative, and learning limitations, ensuring fuller inclusion of the child in the educational process and improving their adaptive capabilities. The purpose of the study is to identify and substantiate the psychological and pedagogical conditions for the effective use of assistive technologies in the rehabilitation of children with special educational needs. The study employed methods of analysis of scientific literature, generalization of domestic and international experience in the use of typhlotechnical, surdotechnical, and software-based learning tools, as well as analysis of pedagogical practice of their application within the system of inclusive education. It has been established that the effectiveness of assistive technologies depends on a set of conditions including teachers’ readiness to use specialized technical devices, adaptation of educational content, interdisciplinary interaction of specialists, and the formation of a psychologically supportive educational environment. The integration of assistive solutions has been shown to contribute to the development of cognitive activity, communication skills, and to the improvement of the level of social adaptation of children. The obtained results expand scientific understanding of the use of assistive technologies in educational and rehabilitation practice and can be applied in the organization of psychological and pedagogical support for children with special educational needs.