In the period from January to May 2025, taxpayers transferred over 61.6 billion hryvnias of military levies to the budget. This indicator is almost four times higher than the income for the same period in 2024, when 16.4 billion hryvnias were paid. About this reported State Tax Service of Ukraine.
“The reason for the increase is the increase of the military tax rate to 5% from December 1, 2024, and the conscious attitude of taxpayers who pay taxes on time and support our military.”, tax officials note.
The largest military levy came from Kyiv — UAH 20.1 billion. Next come Dnipropetrovsk Oblast with UAH 7.1 billion, Lviv Oblast — UAH 4.7 billion, and Kharkiv Oblast — UAH 3.9 billion.
We remind you that all categories of payers pay the military levy. For FOPs of the first, second and fourth groups, a rate of 10% of the minimum salary as of January 1 of the reporting year has been established — in 2025, this is UAH 800 monthly advance payment. Payers of the single tax of the third group (except e-residents) contribute 1% of income every quarter. Entrepreneurs on the general system pay 5% of the net annual taxable income. Salaried employees – 5% of the accrued salary.
Military servicemen and employees of law enforcement agencies, including the Armed Forces of Ukraine, Security Service of Ukraine, SZRU, GUR, National Guard, State Border Service, State Guard, State Special Communications, and special transport services, pay 1.5% of their income in the form of cash support, bonuses, and other payments made in accordance with the law, except for those that are exempt from taxation.
