Military levy: revenues for 5 months amounted to 61.6 billion UAH

Taxpayers paid more than 61.6 billion UAH of military levy to the budget during January – May 2025. This is almost four times (by 45.2 billion UAH) more than revenues of the same period last year. 

16.4 billion UAH was paid for January – May 2024.

Reason for increase is the increase of the military levy rate to 5% from December 1, 2024 and conscious position of taxpayers who pay taxes on time and support our military.

The most was paid in:

Kyiv – 20.1 billion UAH,

Dnipropetrovsk region – 7.1 billion UAH,

Lviv region – 4.7 billion UAH,

Kharkiv region – 3.9 billion UAH.

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 wage established on January 1 of the reporting year (amount of monthly advance payment is 800 UAH in 2025). 

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

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

For hired employees – 5% of accrued wages.

Servicemen and employees of the Armed Forces of Ukraine, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, Main Intelligence Directorate, National Guard, State Border Service, State Security Directorate 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).