During the first nine months of 2025, taxpayers in Ukraine contributed nearly UAH 116.7 billion in military tax to the state budget. This amount is almost four times higher than the figure for the same period last year, increasing by UAH 84.2 billion.
This is reported by Finway
Leading Regions by Military Tax Contributions
The largest contributors of this tax have traditionally been major industrial and economic centers. According to the tax service, the highest amounts were contributed by:
- Kyiv — UAH 37.7 billion;
- Dnipropetrovsk Region — UAH 13.2 billion;
- Lviv Region — UAH 9 billion;
- Kharkiv Region — UAH 7.4 billion.
It is worth noting that the military tax is paid by all categories of taxpayers, regardless of ownership type or activity.
Changes in Military Tax Rates from December 2024
The increase in military tax revenues is primarily linked to the tax rate increase to 5% starting December 1, 2024. Additionally, the responsible attitude of taxpayers, who timely fulfill their civic duty by paying taxes to support the Ukrainian military, has a positive impact.
“The increase is due both to the rise in the military tax rate to 5% starting December 1, 2024, and the conscious position of taxpayers who timely pay their taxes and support our military,” notes the State Tax Service.
The military tax rates depend on the category of taxpayers:
- Individual entrepreneurs (IE) of the first, second, and fourth groups – 10% of the minimum wage as of January 1 of the reporting year (in 2025, this amounts to UAH 800 per month).
- Taxpayers of the single tax third group (except e-residents) – 1% of the income received, paid quarterly.
- Entrepreneurs under the general taxation system – 5% of net annual taxable income.
- For hired employees – 5% of the accrued salary.
- Military personnel and employees of the Armed Forces, Security Service, Foreign Intelligence Service, Main Intelligence Directorate, National Guard, State Border Guard Service, State Protection Administration, State Special Communications Service, and State Special Transport Service – 1.5% of income received in the form of monetary support, rewards, or other payments.
The military tax remains an important source of support for the country’s defense capability, and the responsibility of taxpayers plays a key role in ensuring the stability of the country’s budget.