Glossary

Military levy: what it means

The military levy is a tax on income paid alongside personal income tax; on salaries and deposit interest the rate is 5%.

The military levy is withheld from the same income as personal income tax. On salaries and deposit interest the rate is 5%, so together with income tax 23% of the gross amount is withheld.

Sole proprietors on the simplified system also pay the military levy: groups 1 and 2 pay a fixed UAH 864.70 a month in 2026, group 3 pays 1% of income.

Interest on government bonds (OVDP) is exempt from the military levy.

In detail, with examples: Sole proprietor taxes in Ukraine in 2026: what groups 1, 2 and 3 pay

Related terms

Personal income tax Single tax

Figures used here

  • Minimum wageUAH 8,647/mo
    from January 1, 2026
  • Personal income tax18%
    from January 1, 2016
  • Military levy on salaries and interest5%
    from December 1, 2024
  • Military levy, groups 1-2UAH 864.70/mo
    calculated: 10% of the minimum wage

Checked against official sources on October 29, 2026. When a figure changes, it is updated on every page of the site.

Spotted a mistake or an outdated figure? and we will check it against the primary source and fix it.

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