Money basics
Subsistence minimum and minimum wage in Ukraine in 2026: what depends on them
All 2026 amounts, take-home pay on the minimum wage and what depends on these figures: ESV, sole proprietor taxes, the tax benefit, child support, fines.
Minimum wage: what it means
The minimum wage is the lowest amount an employer must pay for a full working month in Ukraine; ESV and group 2 single tax are based on it.
Ukraine's minimum wage is set by the State Budget law. An employer may not pay less for a full month worked. In 2026 the minimum wage is UAH 8,647 a month.
The minimum ESV (UAH 1,902.34), the group 2 single tax, the military levy for groups 1 and 2 and the simplified system income limits all depend on it.
This is the gross amount: the employee takes home less, because personal income tax and the military levy are withheld.
In detail, with examples: Subsistence minimum and minimum wage in Ukraine in 2026: what depends on them
Related terms
Subsistence minimum Single social contribution (ESV) Single tax
Figures used here
- Minimum wageUAH 8,647/mo
- ESV rate22%
- Minimum ESVUAH 1,902.34/mo
Checked against official sources on October 29, 2026. When a figure changes, it is updated on every page of the site.
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