Ukrainians have paid 131.7 billion UAH of the military levy since the beginning of 2025

Taxpayers transferred 131.7 billion UAH of the military levy to the state budget over January – October 2025.

Revenues volume increased almost fourfold or by 95.1 billion UAH compared to the same period last year (36.6 billion UAH).

The biggest amounts were paid by payers of:

- Kyiv city – 42.4 billion UAH;

- Dnipropetrovsk region – 14.8 billion UAH;

- Lviv region – 10.2 billion UAH;

- Kharkiv region – 8.3 billion UAH.

Revenues growth is observed in all regions of the country. This indicates high tax awareness among citizens and business, as well as active support for the country’s defense capability in the wartime conditions.

Significant increase in revenues is due to the several factors:

1. Increased military levy rate to 5% – according to legislative changes that came into effect on December 1, 2024.

2. Growth of the wage fund and official employment of citizens.

3. Increased level of tax discipline, particularly among the entrepreneurs and self-employed individuals.

Reminder! Military levy is paid by all categories of taxpayers, including individuals, entrepreneurs and employers.

Levy rates:

- individuals-entrepreneurs of the 1st, 2nd and 4th Groups – 10% of the minimum wage established on January 1 of the reporting year (800 UAH per month in 2025);

- individuals-entrepreneurs of the 3rd Group (except for the e-residents) – 1% of received income, payment is made quarterly;

- entrepreneurs on the general taxation system – 5% of net annual taxable income;

- employees – 5% of the accrued wages.

- militaries and employees of the law enforcement agencies (Armed Forces of Ukraine, Security Service of Ukraine, Defence Intelligence of Ukraine, National Guard, State Border Service, etc.) – 1.5% of the cash allowance.

According to the Law of Ukraine № 4505-IХ as of 18.06.2025, self-employed individuals who were mobilized or signed a contract for military service are exempted from paying military levy for the service period.

Exemption is applied automatically based on data from the Unified state register of conscripts, military enlisted individuals and reservists. Exemption is valid from the first day of month of mobilization or conclusion of the contract, but not earlier than February 24, 2022.

Detailed information regarding accrual procedure and military levy payment can be obtained:

in the Tax Consultant Offices;

in the Taxpayer Service Centers;

in the Contact Center of the State Tax Service at the phone number: 0 800 501 007;

on the State Tax Service’s web portal: tax.gov.ua.