Ruslan Kravchenko: Military levy revenues exceeded 34 billion UAH in the first quarter of this year

Budget revenues from military levy amount to 34.1 billion UAH in the first quarter of 2025. This was informed by Head of the State Tax Service of Ukraine Ruslan Kravchenko in his Telegram channel.

"This is 3.7 times more than in the same period last year. Taxpayers paid almost 9.3 billion UAH to the budget in January – March last year" – added Ruslan Kravchenko.

The biggest paid amount:

Kyiv city – 11.3 billion UAH,

Dnipropetrovsk region – 3.9 billion UAH,

Lviv region – 2.5 billion UAH,

Kharkiv region – 2.2 billion UAH.

"I am grateful to all the taxpayers for their conscious position. This is a resource that goes to support our military, security and victory of Ukraine" – emphasized Head of the State Tax Service.

Reminder!

Military levy is paid by all categories of taxpayers.

Military levy rates:

Individuals-entrepreneurs of the first, second and fourth groups – 10% of the minimum salary established on January 1 of the reporting year (amount of monthly advance contribution is 800 UAH in 2025).  

Single tax payers of the third group (except for the e-residents) – 1% of income received quarterly.

Entrepreneurs on the general taxation system – 5% of the net annual taxable income.

From employees – 5% of the accrued salary.

Military servicemen and employees of the Armed Forces of Ukraine, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, State Border Guard Service, State Security Service of Ukraine, State Special Communications Service, State Special Transport Service of Ukraine – 1.5% of income received in the form of cash benefits, monetary rewards and other payments made according to legislation of Ukraine (except for income exempted from military levy according to Sub-paragraph 1.7 Paragraph 16 Note 1 Sub-section 10 Section XX of the Tax Code of Ukraine).

Exempt from paying military levy:

Individuals-entrepreneurs of the first and second groups whose tax addresses are located in the occupied territories or territories where hostilities are ongoing,

Individuals-entrepreneurs of the first and second groups who work without employees – during vacation (for one calendar month annually) and in case of illness lasting more than 30 days.

Military levy rate has been increased to 5% from December 1, 2024 according to the Law of Ukraine № 4015-IХ as of 10.10.2024 "On amendments to the Tax Code of Ukraine and other Laws of Ukraine on ensuring balanced budget revenues during the martial law".