Personal income tax in Ukraine is the tax on individuals' income, with a main rate of 18%.
Personal income tax is withheld from salaries, deposit interest, income from selling property and other income. The main rate is 18%. The military levy is usually withheld alongside it.
The employer withholds and pays the tax on your salary, and the bank does so on deposit interest, so you do not need to declare this income yourself. Income on which no tax was withheld, such as income from abroad, must be declared yourself.
Part of the tax paid can be refunded through the tax discount, for example for tuition or mortgage interest.
In detail, with examples: Tax discount in Ukraine: how to get back 18% of tuition, mortgage and other costs
Military levy Tax discount Single social contribution (ESV)
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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