Ukrainian tax tables 2026
The 18% personal income tax and the 5% military levy, the tax social benefit, the unified social contribution (ЄСВ) paid by employers with its 2026 minimum and maximum base, the minimum wage, the statutory holidays and the martial-law rule, corporate tax, withholding and non-resident rules, local property, land, transport and tourist taxes, property-purchase charges, inheritance and gifts, VAT, excise, the single-tax groups for sole proprietors, Diia City, customs and travel allowances and the complete list of taxes, each figure with its official source.
- 2026-01-01 to 2026-12-31
- UAH
Income tax
Personal income tax (податок на доходи фізичних осіб)
| Taxable income of an individual, per month (withheld by the employer) | Rate |
|---|---|
| Wages and other employment income: Over ₴0 | 18% |
One flat rate, with no tax-free allowance other than the tax social benefit for low wages. The 5% military levy is charged on the same income, so 23% in total is withheld from pay. Individuals are taxed separately (no joint filing).
Source: Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026) · retrieved 2026-11-12
Military levy (військовий збір)
| Item | Value |
|---|---|
| Military levy on wages and other income taxed with personal income taxwithheld by the employer with income tax | 5% |
| Legal basis and start date | Tax Code section XX, subsection 10, para 16-1, in the wording of Law 4015-IX of 10 October 2024, in force from 1 December 2024 |
| Rate for military personnel and staff of the defence and security forces | 1.5% |
| Rate from 1 January of the year after the third calendar year after martial law ends | 1.5% |
| Combined income tax and military levy on wages | 23% |
| Sole proprietors in single-tax groups 1, 2 and 4: military levy per month (10% of the minimum wage)Source: zakon.rada.gov.ua · retrieved 2026-11-12 | ₴864.70 |
| Sole proprietors in single-tax group 3: military levy on incomee-residents are exemptSource: zakon.rada.gov.ua · retrieved 2026-11-12 | 1% |
The levy is temporary: it applies until the Verkhovna Rada decides the armed forces reform is complete; for single-tax payers it applies from 1 January 2025 until 31 December of the third year after martial law ends.
Withholding on dividends, interest and royalties; non-residents
| Item | Value |
|---|---|
| Individuals: interest, royalties and other passive incomeplus the 5% military levy | 18% |
| Individuals: dividends from resident corporate-tax payersplus the 5% military levy | 5% |
| Individuals: other dividends (from non-residents, investment funds and non-payers of corporate tax) | 9% |
| Non-resident companies: interest, dividends, royalties, leasing and other Ukrainian-source income (unless a treaty reduces it) | 15% |
| Non-resident individuals: employment income from Ukrainian sourcestaxed by the same rules and rates as residents and withheld by the paying employer; the 5% military levy also applies | 18% |
| Residence test | A home in Ukraine; with homes in two countries, the permanent home, then the centre of vital interests; failing those, at least 183 days in Ukraine in the tax year (Tax Code art. 14.1.213) |
| Foreigners who become resident | File an annual return for the year residence is acquired, declaring Ukrainian and foreign income (Tax Code art. 170.10.4) |
Residents are taxed on worldwide income; non-residents on Ukrainian-source income. Double tax treaties can reduce the non-resident rates.
Source: Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026) · retrieved 2026-11-12
Employee contributions
Employer costs
ЄСВ minimum and maximum base, 2026
| Item | Value |
|---|---|
| Minimum base: the minimum wage, per month | ₴8,647 |
| Minimum insurance contribution, per month (22% of the minimum wage) | ₴1,902.34 |
| Maximum base in 2026, in minimum wagesset for 2026 by the State Budget Law (15 minimum wages in the ЄСВ Law itself) | 20 |
| Maximum monthly base, 2026 | ₴172,940 |
| Maximum monthly contribution, 2026 | ₴38,046.80 |
Basis: Insured person's pay, per month
Source: Верховна Рада України, Законодавство України: Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 8 and 32 (read from Internet Archive captures of 04.01.2026 and 19.05.2026); Закон № 2464-VI, art. 1(4), 1(5), 7(3) · retrieved 2026-11-12
Minimum wage (мінімальна заробітна плата)
| Item | Value |
|---|---|
| Minimum monthly wage, from 1 January 2026 | ₴8,647 |
| Minimum hourly wage, from 1 January 2026 | ₴52 |
Set by the State Budget Law 2026 (art. 8). The minimum wage on 1 January is also the base of the ЄСВ minimum, the single-tax income limits, the FOP military levy and the property, transport and tourist tax caps.
Source: Верховна Рада України, Законодавство України: Закон № 4695-IX від 03.12.2025 «Про Державний бюджет України на 2026 рік», art. 8 (read from Internet Archive captures of 04.01.2026 and 19.05.2026; zakon.rada.gov.ua not reachable from this network) · retrieved 2026-11-12
Other rates
Public holidays 2026 (statutory list)
| Item | Value |
|---|---|
| Новий рік (New Year's Day) | 2026-01-01 |
| Міжнародний жіночий день (International Women's Day) | 2026-03-08 |
| Пасха (Великдень) (Easter Sunday) | 2026-04-12 |
| День праці (Labour Day) | 2026-05-01 |
| День пам’яті та перемоги над нацизмом у Другій світовій війні 1939-1945 років (Day of Remembrance and Victory over Nazism) | 2026-05-08 |
| Трійця (Trinity Sunday) | 2026-05-31 |
| День Конституції України (Constitution Day) | 2026-06-28 |
| День Української Державності (Ukrainian Statehood Day) | 2026-07-15 |
| День незалежності України (Independence Day) | 2026-08-24 |
| День захисників і захисниць України (Defenders Day) | 2026-10-01 |
| Різдво Христове (Christmas Day) | 2026-12-25 |
| Martial law | While martial law is in force, article 73 of the Labour Code does not apply: these are ordinary working days and holidays on a weekend are not moved (Law 2136-IX art. 6) |
Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.
Corporate income tax (податок на прибуток підприємств)
| Item | Value |
|---|---|
| Standard rate | 18% |
| Financial institutions other than insurers | 25% |
| Banks, tax periods of 2026 | 50% |
| Insurers: additional tax on insurance premiums (general insurance) | 3% |
| Diia City residents choosing the tax on distributed (withdrawn) capitalSource: city.diia.gov.ua · retrieved 2026-11-12 | 9% |
| Single-tax group 3 companies, on income (instead of corporate tax), without VAT / with VAT included3% for VAT payers | 5% |
No domestic minimum top-up tax is set in the Tax Code.
Source: Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 136 and section XX subsection 4 para 73 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026) · retrieved 2026-11-12
Local taxes: property, land, transport, tourist and parking
| Item | Value |
|---|---|
| Real-estate tax: maximum rate per m² a year (1.5% of the minimum wage)each council sets its rates within this cap | ₴129.71 |
| Real-estate tax: maximum rate as a share of the minimum wage per m² | 1.5% |
| Exempt area for an individual's apartments, m² | 60 |
| Exempt area for an individual's houses, m² | 120 |
| Exempt area for apartments and houses together, m² | 180 |
| Extra tax per year for an apartment over 300 m² or a house over 500 m² | ₴25,000 |
| Land tax: maximum, land with a normative valuation | 3% |
| Land tax: maximum, land for general use | 1% |
| Land tax: agricultural land, minimum | 0.3% |
| Land tax: agricultural land, maximum | 1% |
| Land tax: maximum, forest land | 0.1% |
| Land tax: maximum, land in permanent use by businesses | 12% |
| Land tax: maximum, land without a normative valuation (of the regional valuation of arable land) | 5% |
| Transport tax per car per yearcars up to 5 years old with an average market value above 375 minimum wages | ₴25,000 |
| Transport tax: 2026 car value threshold | ₴3,242,625 |
| Tourist tax: maximum per night, domestic tourism (share of the minimum wage) | 0.5% |
| Tourist tax: maximum per night, inbound tourism (share of the minimum wage) | 5% |
| Tourist tax: 2026 cap per person per night, domestic | ₴43.24 |
| Tourist tax: 2026 cap per person per night, inbound | ₴432.35 |
| Parking fee: maximum per m² per day (share of the minimum wage), paid by parking operators | 0.075% |
Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.
Source: Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 265 and 266 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8 · retrieved 2026-11-12
Property purchase charges, inheritance and gifts
| Item | Value |
|---|---|
| State duty on notarising the sale of real estate or land owned by an individualof the contract value, at least one tax-free minimum income | 1% |
| Seller's income tax: one sale a year of a home or land held over three yearsSource: zakon.rada.gov.ua · retrieved 2026-11-12 | 0% (also for inherited property, without the three-year condition) |
| Seller's income tax: the second sale in a year, or a sale of other real estateSource: zakon.rada.gov.ua · retrieved 2026-11-12 | 5% |
| Seller's income tax: the third and later sales in a yearSource: zakon.rada.gov.ua · retrieved 2026-11-12 | 18% |
| Inheritance and gifts from first- and second-degree familySource: zakon.rada.gov.ua · retrieved 2026-11-12 | 0% |
| Inheritance and gifts from other personsSource: zakon.rada.gov.ua · retrieved 2026-11-12 | 5% |
| Inheritance and gifts from or to a non-residentSource: zakon.rada.gov.ua · retrieved 2026-11-12 | 18% |
There is no separate transfer, inheritance or gift tax: the buyer pays no tax under the Tax Code, and the seller, heir or recipient pays personal income tax.
Source: Верховна Рада України, Законодавство України: Декрет Кабінету Міністрів України № 7-93 «Про державне мито», ст. 3 (редакція від 19.11.2022; read from the Internet Archive capture of 06.10.2025); Податковий кодекс України, art. 172 · retrieved 2026-11-12
Value added tax (податок на додану вартість)
| Item | Value |
|---|---|
| Standard rate | 20% |
| Reduced rate: certain agricultural products (grains and oilseeds) | 14% |
| Reduced rate: medicines and medical devices, cultural performances and museum services | 7% |
| Registration: taxable supplies in the last 12 months above | ₴1,000,000 |
Source: Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026) · retrieved 2026-11-12
Excise and environmental tax: headline rates
| Item | Value |
|---|---|
| Excise: spirits and spirit drinks (HS 2208), per litre of 100% alcohol | ₴133.31 |
| Excise: cigarettes with filter, 2026 | EUR 61 per 1,000 (specific rate), with a minimum excise liability of EUR 82 per 1,000; the Code also lists a 12% ad valorem rate |
| Excise: petrol, 2026 | EUR 300.8 per 1,000 litres |
| Full excise schedule | Tax Code art. 215.3 and the transitional tables in section XX, subsection 5 (paras 17 and 48) |
| Environmental tax: CO2 emissions from stationary sources, per tonne | ₴30 |
Retailers also collect an excise on retail sales of beer, alcohol, tobacco and fuel (art. 215.3.10).
Source: Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 215.3 and section XX subsection 5 paras 17 and 48 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026) · retrieved 2026-11-12
Single tax for sole proprietors (FOP): groups 1–3, 2026
| Item | Value |
|---|---|
| Group 1: annual income limit (167 minimum wages) | ₴1,444,049 |
| Group 1: maximum fixed tax per month (10% of the subsistence minimum, set by the local council) | ₴332.80 |
| Group 1: who qualifies | No employees; market retail trade or household services to the public only |
| Group 2: annual income limit (834 minimum wages) | ₴7,211,598 |
| Group 2: maximum fixed tax per month (20% of the minimum wage, set by the local council) | ₴1,729.40 |
| Group 2: maximum number of employees | 10 |
| Group 3: annual income limit (1,167 minimum wages) | ₴10,091,049 |
| Group 3: rate on income, VAT included in the single tax | 5% |
| Group 3: rate on income for VAT payers (VAT charged separately) | 3% |
| Group 3: employees | No limit; companies may also join group 3 |
| Rate on income above the group limit | 15% |
| Minimum ЄСВ for a sole proprietor, per monthSource: zakon.rada.gov.ua · retrieved 2026-11-12 | ₴1,902.34 |
| Minimum ЄСВ per quarterSource: zakon.rada.gov.ua · retrieved 2026-11-12 | ₴5,707.02 |
| Maximum ЄСВ per month, 2026Source: zakon.rada.gov.ua · retrieved 2026-11-12 | ₴38,046.80 |
| Military levy, groups 1 and 2, per month | ₴864.70 |
| Military levy, group 3, on income | 1% |
Basis: Income of the calendar year
Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.
Source: Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8 · retrieved 2026-11-12
Diia City (Дія.City)
| Item | Value |
|---|---|
| Income tax on employees' wages and gig-contract feeson annual income up to the equivalent of EUR 240,000 | 5% |
| Military levy | 5% |
| ЄСВ | 22% of the minimum wage per employee or gig specialist (the minimum insurance contribution), whatever the pay |
| Corporate tax option: tax on distributed (withdrawn) capital | 9% |
| Or the standard corporate tax on profit | 18% |
| Who qualifies (operating companies) | A Ukrainian company in qualifying IT and technology activities; average pay of specialists at least EUR 1,200 a month; at least 9 employees or gig specialists; at least 90% of income from qualifying activities |
| Start-ups | Annual income up to UAH 8.3 million in the previous year, registered no more than 24 months before applying |
| Years the state guarantees the conditions | 25 |
| Where to apply | Ministry of Digital Transformation, online through Diia (city.diia.gov.ua) |
A regime for companies: their employees and gig specialists get the special rates. Individuals cannot join on their own.
Source: Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1) · retrieved 2026-11-12
Customs, import VAT and travel allowances
| Item | Value |
|---|---|
| Duty-free threshold for postal and express parcels to individuals | EUR 150 invoice value per consignment: no customs duty or import VAT (excise goods excluded) |
| Parcels above the threshold | 10% duty plus 20% VAT on the part above EUR 150, up to EUR 10,000; above that, full declaration at the Customs Tariff rates |
| Import VATthe same rates as on domestic supplies; reduced 7% and 14% for listed goodsSource: zakon.rada.gov.ua · retrieved 2026-11-12 | 20% |
| Duty basis on commercial imports | Ad valorem duty on the customs value of the goods (Customs Code art. 279); rates from the Customs Tariff of Ukraine |
| Customs fees | No fee for ordinary clearance; a fee set by the Cabinet of Ministers applies only to formalities outside customs premises or working hours (art. 247(8)) |
| Travellers: duty-free goods arriving by air | Up to EUR 1,000 (excise goods excluded); above it, 10% duty plus VAT on the excess up to EUR 10,000 |
| Travellers: duty-free goods arriving by land or sea | Up to EUR 500 and 50 kg; allowances apply to one entry a day |
| Travellers: tobacco (18 and over) | 200 cigarettes, or 50 cigars, or 250 g of tobacco |
| Travellers: alcohol (18 and over) | 5 litres of beer, 2 litres of wine and 1 litre of spirits over 22% |
| Travellers: fuel | The vehicle's standard tank plus a portable can of up to 20 litres |
| Cash declarationSource: bank.gov.ua · retrieved 2026-11-12 | Written declaration of the full amount for cash and bank metals of EUR 10,000 or more (entry or exit) |
| Official tariff | Customs Tariff of Ukraine (Law 674-IX): https://zakon.rada.gov.ua/laws/show/674-20 |
Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.
Source: Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026) · retrieved 2026-11-12
Complete list of taxes and charges
| Item | Value |
|---|---|
| Personal income tax (податок на доходи фізичних осіб) [national] | 18%; 5% or 0% for listed income. Paid by individuals (withheld by employers). Tax Code art. 9.1.2, 167 |
| Military levy (військовий збір) [national]Source: zakon.rada.gov.ua · retrieved 2026-11-12 | 5% of income; FOP groups 1, 2 and 4: 10% of the minimum wage a month; group 3: 1%. Paid by individuals and sole proprietors. Tax Code section XX subsection 10 para 16-1 |
| Unified social contribution (єдиний соціальний внесок) [national]Source: zakon.rada.gov.ua · retrieved 2026-11-12 | 22% (employer); 8.41%, 5.5%, 5.3% for listed employers. Paid by employers, sole proprietors, the self-employed. ЄСВ Law 2464-VI art. 8 |
| Corporate income tax (податок на прибуток підприємств) [national] | 18%; 25% for financial institutions; 50% for banks in 2026; 3% on insurance premiums. Paid by companies. Tax Code art. 136 |
| Withholding on payments to non-residents (податок на доходи нерезидентів) [national] | 15% (treaties may reduce). Paid by resident payers on behalf of non-resident companies. Tax Code art. 141.4 |
| Value added tax (податок на додану вартість) [national] | 20%; 14%; 7%; 0%. Paid by registered businesses and importers. Tax Code art. 193 |
| Excise tax (акцизний податок) [national] | specific and ad valorem rates on alcohol, tobacco, fuel, vehicles, electricity. Paid by producers, importers and retailers. Tax Code art. 215 |
| Environmental tax (екологічний податок) [national] | per tonne of emissions and waste; CO2 UAH 30 a tonne. Paid by businesses with stationary emission sources and waste. Tax Code art. 240–243 |
| Rent payments for natural resources (рентна плата) [national] | by resource (subsoil, forests, water, radio frequencies). Paid by users of natural resources. Tax Code art. 9.1.6, section IX |
| Customs duty (мито) [national]Source: zakon.rada.gov.ua · retrieved 2026-11-12 | Customs Tariff rates; 10% flat on citizens' imports above the allowances. Paid by importers and travellers. Tax Code art. 9.1.7; Customs Code |
| Single tax (єдиний податок) [local] | groups 1–2 fixed monthly amounts set by councils; group 3: 3% or 5% of income. Paid by sole proprietors and small companies that opt in. Tax Code art. 10.1.2, 291–293 |
| Real-estate tax (податок на нерухоме майно, відмінне від земельної ділянки) [local] | up to 1.5% of the minimum wage per m² a year; UAH 25,000 extra for large homes. Paid by owners of residential and non-residential property. Tax Code art. 265–266 |
| Land payment: land tax and rent for state and municipal land (плата за землю) [local] | up to 3% of the normative value (0.3–1% agricultural, up to 12% in permanent use). Paid by owners and users of land. Tax Code art. 265.1.3, 274–277 |
| Transport tax (транспортний податок) [local] | UAH 25,000 a year per car up to 5 years old worth over 375 minimum wages. Paid by owners of such cars. Tax Code art. 267 |
| Tourist tax (туристичний збір) [local] | up to 0.5% (domestic) or 5% (inbound) of the minimum wage per night. Paid by guests in paid accommodation. Tax Code art. 268 |
| Parking fee (збір за місця для паркування транспортних засобів) [local] | up to 0.075% of the minimum wage per m² per day. Paid by operators of parking areas. Tax Code art. 268-1 |
| State duty (державне мито) [national]Source: zakon.rada.gov.ua · retrieved 2026-11-12 | 1% of the contract value for notarising property sales; other fixed amounts for official acts. Paid by parties to notarised contracts and applicants. Decree 7-93 art. 3 |
| Regional or municipal income tax | None: the Tax Code's closed lists of national and local taxes contain no regional or municipal income tax (art. 9, 10) |
| Church tax | None: not among the taxes in the Tax Code's closed lists (art. 7.3, 9, 10) |
| Wealth tax | None: not among the taxes in the Tax Code's closed lists (art. 9, 10) |
| Separate inheritance, gift or property transfer tax | None: inheritance and gifts are taxed as personal income (art. 174); the Code lists no transfer tax |
| Local sales tax | None: the local taxes are only property tax and the single tax (art. 10.1) |
| Digital services tax, financial transaction tax, air passenger tax | None: not among the taxes in the Tax Code's closed lists (art. 9, 10) |
Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.
Source: Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026) · retrieved 2026-11-12
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Single tax, group 3 (typical for IT and service freelancers) | 5% of income (3% for VAT payers) up to UAH 10,091,049 a year, plus the 1% military levy and ЄСВ |
| Single tax, group 2: maximum fixed tax per month | ₴1,729.40 |
| Self-employed: minimum ЄСВ per monthSource: zakon.rada.gov.ua · retrieved 2026-11-12 | ₴1,902.34 |
| General system (no single tax) | 18% income tax on net income after documented expenses, plus the 5% military levy and 22% ЄСВ (at least the minimum) |
| E-residents (foreign non-residents) | Single-tax group 3 at 5% on income from clients outside Ukraine, up to 1167 minimum wages a year; no military levy; e-resident status does not make them Ukrainian tax residents |
| Diia City (companies, not individuals)Source: city.diia.gov.ua · retrieved 2026-11-12 | 5% income tax and 5% military levy on the pay of employees and gig specialists of resident companies |
| Digital-nomad or remote-work visaSource: mfa.gov.ua · retrieved 2026-11-12 | None: the long-term (D) visa is issued only on listed grounds (work permit, family, study and programmes, investment, missions); none covers remote work for foreign employers or clients |
| Where visas are issuedSource: mfa.gov.ua · retrieved 2026-11-12 | Embassies and consulates of Ukraine (Ministry of Foreign Affairs); a D visa leads to a temporary residence permit |
| Tax on a foreigner living in Ukraine | Tax resident with a home in Ukraine or the centre of vital interests there, or after 183 days in the tax year; residents are taxed on worldwide income with no exemption period for foreign income |
| Inbound or expat tax regime | None: residents are taxed at the normal rates from arrival; the Tax Code has no reduced rate, exemption or flat tax for new residents |
| Non-residents: tax on Ukrainian employment income (same rules and rates as residents, withheld by the employer)plus the 5% military levy | 18% |
| Social security for foreign employeesSource: zakon.rada.gov.ua · retrieved 2026-11-12 | The employer pays the 22% ЄСВ on their pay, as for any employee (ЄСВ Law art. 4) |
| VAT registration threshold (taxable supplies in 12 months) | ₴1,000,000 |
Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.
Source: Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8 · retrieved 2026-11-12
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Official sources
- Податковий кодекс України № 2755-VI (редакція від 17.09.2026) · retrieved 2026-11-12
- Закон № 4015-IX від 10.10.2024 (military levy 5%, in force 01.12.2024) · retrieved 2026-11-12
- Закон № 4695-IX «Про Державний бюджет України на 2026 рік» · retrieved 2026-11-12
- Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування» (редакція від 26.01.2026) · retrieved 2026-11-12
- Дія.City · retrieved 2026-11-12
- Visa information · retrieved 2026-11-12
- Митний кодекс України № 4495-VI (редакція від 26.12.2025) · retrieved 2026-11-12
- Декрет Кабінету Міністрів України № 7-93 «Про державне мито» · retrieved 2026-11-12
- Постанова Правління НБУ № 3 від 02.01.2019 (Положення про транскордонне переміщення валютних цінностей) · retrieved 2026-11-12
- Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026) · retrieved 2026-11-12
How every figure is checked: methodology. All datasets: CalcBloc data.
Employee contributions
Basis: Gross pay, per month
Employees pay no social contribution of their own: the 22% ЄСВ is the employer's. Withholding from pay is income tax (18%) and the military levy (5%).
Source: Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026) · retrieved 2026-11-12