From January to April 2026, the revenue from the military tax to the state budget of Ukraine amounted to 60.2 billion UAH, which is 25.9% or 12.4 billion UAH more than in the same period last year. This indicates an increase in financial support for the defense sector from taxpayers.
This is reported by Finway
Leaders in military tax payments among regions
The undisputed leader in the amount of tax paid remains Kyiv, where 19.8 billion UAH was collected in the first four months of 2026. Significant amounts were also collected in Dnipropetrovsk region (6.4 billion UAH), Lviv region (4.8 billion UAH), and Kharkiv region (3.9 billion UAH).
Rates and features of military tax payment
Currently, for most citizens’ incomes, the military tax rate is 5%. At the same time, special conditions apply for individual entrepreneurs:
- Groups 1, 2, and 4 of individual entrepreneurs pay a fixed amount — 10% of the minimum wage, which in 2026 amounts to 864.70 UAH per month;
- Group 3 individual entrepreneurs pay 1% of total income;
- entrepreneurs under the general taxation system pay 5% of net taxable income.
It is worth noting that mobilized entrepreneurs and self-employed individuals who have signed a service contract are automatically exempt from paying the tax based on information from the military register.
“The military tax, introduced in Ukraine in 2014 with the onset of Russian armed aggression, had a rate of 1.5%. Against the backdrop of the full-scale invasion, this tax rate was increased to 5% to cover large expenditures on the country’s security and defense.”
According to current legislative initiatives, the military tax will remain in effect for at least three years after the end of martial law. This decision was made to ensure stable funding for the maintenance and restoration of the country’s defense capabilities.
In addition, the Verkhovna Rada has decided to direct military tax funds to a special budget fund, from which financing will be carried out exclusively for the needs of the Ukrainian army.