Taxpayers transferred 13.8 billion UAH of military levy to support the Armed Forces of Ukraine in January 2026. For comparison, a year ago, amount was 10.6 billion UAH – increase of 30%.

Leaders in terms of transfer volumes among the regions:

- Kyiv city – 4.4 billion UAH,

- Dnipropetrovsk region – 1.5 billion UAH,

- Lviv region – 1.1 billion UAH,

- Kharkiv region – 0.9 billion UAH.

Military levy is obligatory for all those who receive income:

- Individuals-entrepreneurs on the single tax:

Groups I, II and IV pay 10% of the minimum salary established on January 1 of the year – in 2026 this is 864.70 UAH per month;

Group III (except for the e-residents) – 1% of income quarterly.

- Entrepreneurs on the general system – 5% of net annual income;

- Hired employees – 5% of the accrued salary.

Please note: individuals-entrepreneurs and self-employed persons who have been mobilized or signed a service contract are exempted from paying military levy.

Exemption is applied automatically based on data from the Unified State Register of Conscripts and Military Enlisted Persons and is effective from the first day of month of mobilization or conclusion of the contract, but not earlier than February 24, 2022.