The Verkhovna Rada has adopted draft law No. 15110, which establishes the procedure for paying the military tax in Ukraine for the coming years. According to the adopted document, the increased rates of this tax will remain in effect for three years after the year in which martial law is lifted or canceled.
This is reported by Finway
“The current (increased) tax rates will remain in effect for three years following the year in which martial law is lifted or canceled.”
Main Rates of the Military Tax
The law sets fixed rates for different categories of taxpayers. For hired employees (individuals), the military tax rate will remain at 5% of income. Among military personnel and employees in the security and defense sector, a preferential rate of 1.5% will apply to their monetary compensation.
Regarding small businesses, individual entrepreneurs of the 1st, 2nd, and 4th groups will pay 10% of the minimum wage established on January 1 of the reporting year. In 2026, this amount will be 850 UAH. For third group single tax payers—both individuals and legal entities (excluding e-residents)—the military tax rate will be 1% of income.
Use of Collected Funds
All proceeds from the military tax will go to a special fund of the State Budget of Ukraine and will be directed directly to meet the needs of the Ukrainian military. According to estimates by the Ministry of Finance, maintaining the current rates will allow for approximately 140 billion UAH to be raised annually for the budget.
For comparison, in 2025, Ukrainians paid 163.6 billion UAH in military tax to the budget.