Subsistence minimum and minimum wage in Ukraine in 2026: what depends on them

Minimum wage and subsistence minimum in 2026

Both figures are set every year by the State Budget Law. For 2026 it is Law No. 4695-IX: the minimum wage is fixed for the whole year with no mid-year increases, and the subsistence minimum also applies from 1 January to 31 December.

• The minimum wage is the floor for pay. For a fully worked month an employer cannot pay less: UAH 8,647 a month or UAH 52 an hour. Compared with 2025 (UAH 8,000), it rose by 8.09%.
• The subsistence minimum is the basic social standard used to calculate benefits, tax reliefs and some taxes. It differs between groups of people and rose by 9.9% in 2026: the previous amounts had not changed since 2024.

The figure used most often is the subsistence minimum for working-age people, UAH 3,328: the tax social benefit, the single tax for group 1 sole proprietors and the thresholds for offences depend on it. The figure for children is used for child support, and the one for people unable to work, for minimum pensions and supplements.

Take-home pay on the minimum wage

Personal income tax (PIT) of 18% and the 5% military levy are withheld from gross pay. The 22% social contribution (ESV) is not withheld from the employee: the employer pays it on top of the salary.

You can calculate your own amount, from gross to take-home and back, in the salary calculator.

If someone works part-time, the minimum wage is applied in proportion to the hours worked. The tax social benefit does not apply to the minimum wage: it is only available when monthly income is no more than UAH 4,660, and UAH 8,647 is above that.

What is calculated from the minimum wage

ESV and insurance record

The minimum insurance contribution is 22% of the minimum wage, that is UAH 1,902.34 a month. Sole proprietors pay it for themselves, and so do people who pay ESV voluntarily. According to the Pension Fund, a voluntary contribution counts as a full month of insurance record only if it is no less than the minimum. Your record determines when you can retire and with what pension; more on this in our article on saving for retirement.

Sole proprietor taxes

The minimum wage is the basis for the group 2 single tax (up to 20%, that is up to UAH 1,729.40 a month), the military levy for groups 1 and 2 (10%, UAH 864.70) and the annual income limits of all three groups. The single tax calculator shows the amount for your group and income, and examples for each group and which one pays off are in our article on sole proprietor taxes in 2026.

Tax-free gifts

A non-cash gift, for example from an employer or a gift certificate from a company, is not taxed within 25% of the minimum wage per month: UAH 2,161.75 in 2026. Anything above that is taxed at 18% PIT and the 5% military levy.

What is calculated from the subsistence minimum

Child support: the first amount is for a child under 6, the second for ages 6 to 18.

Tax social benefit

The benefit reduces the amount on which PIT is withheld. In 2026 the basic benefit is UAH 1,664 a month, with higher rates of UAH 2,496 (150%, for example for single parents, per child) and UAH 3,328 (200%). It applies only when monthly pay is no more than UAH 4,660. So it mostly goes to people working part-time, and parents of two or more children have a higher limit: UAH 4,660 multiplied by the number of children.

Child support

According to the Ministry of Justice, child support for one child cannot be less than 50% of the subsistence minimum for a child of that age: UAH 1,408.50 under 6 and UAH 1,756 from 6 to 18. The recommended amount is 100% of the subsistence minimum: UAH 2,817 and UAH 3,512. When support is collected as a share of income through a simplified court order, it cannot exceed ten subsistence minimums per child.

The line between an administrative offence and a crime

For classifying offences, the “non-taxable minimum income of citizens” equals 50% of the working-age subsistence minimum, that is UAH 1,664. For example, theft of property worth up to UAH 832 counts as petty and carries administrative liability, while theft of more than UAH 3,328 is a criminal offence.

Do the minimum amounts keep up with prices

Consumer prices rose by 8% over 2025. The minimum wage went up by 8.09% in 2026, so in real terms it barely changed: 1.0809 / 1.08 - 1 = 0.08%. The working-age subsistence minimum added 9.9% after two years without change, so relative to 2025 inflation it grew by 1.77% in real terms.

During the year both amounts stay fixed while prices keep rising: in September 2026 inflation was 10% year on year. So by the end of the year the same minimum wage buys less than in January. How to work out the real value of money is explained in our article on inflation.

What changes in 2027

On 28 October 2026 the Verkhovna Rada passed the draft budget for 2027 (No. 16000) in first reading. It provides for an increase from 1 January 2027:

If these amounts are approved unchanged, the minimum wage will rise by 10.4% and the subsistence minimum by 10.9%. The derived amounts will change too: the minimum ESV will become UAH 2,100.12, the group 2 single tax up to UAH 1,909.20, group 1 up to UAH 369.10, and the tax social benefit UAH 1,845.50 with an income limit of UAH 5,170. The figures may still change before the second reading, so we will update this article once the law is adopted.

In short

• In 2026 the minimum wage is UAH 8,647 a month and UAH 52 an hour; take-home pay is UAH 6,658.19.
• The subsistence minimum is UAH 3,328 for working-age people, UAH 2,817 for children under 6, UAH 3,512 for ages 6 to 18 and UAH 2,595 for people unable to work.
• The minimum wage sets the minimum ESV (UAH 1,902.34), group 2 sole proprietor taxes and the limit for tax-free gifts.
• The subsistence minimum sets the tax social benefit, the group 1 single tax, child support and the thresholds for offences.
• Administrative fines are calculated from UAH 17, not from the subsistence minimum.
• The 2027 draft budget provides for a minimum wage of UAH 9,546 and a working-age subsistence minimum of UAH 3,691.

Sources

1. Debet-Kredyt - minimum wage in 2026: UAH 8,647 a month and UAH 52 an hour under the State Budget Law (in Ukrainian)
2. Bukhhalter&Zakon - subsistence minimum in 2026 under Law No. 4695-IX, all categories (in Ukrainian)
3. Ministry of Justice (on the judiciary website) - child support: minimum and recommended amounts in 2026 (in Ukrainian)
4. State Tax Service - part-time work and the right to the tax social benefit (UAH 1,664, income limit UAH 4,660)
5. State Tax Service - gift certificates from a company: the UAH 2,161.75 non-taxable limit
6. Debet-Kredyt, citing the State Tax Service - non-targeted charitable aid without tax in 2026 (UAH 4,660) (in Ukrainian)
7. Debet-Kredyt, citing the Pension Fund - minimum contribution of UAH 1,902.34 and insurance record in 2026 (in Ukrainian)
8. LIGA:ZAKON - the amount above which theft becomes a crime in 2026 (in Ukrainian)
9. National Bank of Ukraine - comment on inflation in 2025 (8.0% in December)
10. Debet-Kredyt - the 2027 draft budget passed in first reading: minimum wage and subsistence minimum (in Ukrainian)

This article is for information only and is not tax or legal advice. The 2027 figures come from the draft budget and may change before it is finally adopted. Check current rules on the websites of the State Tax Service, the Pension Fund and the Ministry of Justice before making decisions.