Budget received 28.6 billion UAH of the military levy from 1.6 million payers in January – February 2026. This is 29.2% more than in the same period last year.

The biggest amounts of the military levy were paid by taxpayers from the following regions:

- Kyiv city – 9.3 billion UAH,

- Dnipropetrovsk region – 3.1 billion UAH,

- Lviv region – 2.2 billion UAH,

- Kharkiv region – 1.9 billion UAH.

High indicators of these regions are explained by a significant concentration of business, big number of employees and active entrepreneurial activity.

Military levy payers are:

- individuals who receive income (including salaries);

- individuals-entrepreneurs;

- tax agents – employers who withhold tax from the employees’ income and transfer it to the budget.

Military levy rate for the most income is 5%.

Separate payment rules have been established for entrepreneurs:

- individuals-entrepreneurs of groups 1, 2 and 4 pay military levy in a fixed amount of 10% of the minimum salary per month - 864.70 UAH per month in 2026;

- individuals-entrepreneurs of group 3 – 1% of received income;

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

Military levy is credited to the state budget of Ukraine and is used to finance security and defense sector.

Current requisites of the budget accounts for payment can be found:

- in section "Accounts for payments" on the State Tax Service’s web portal at the link: https://tax.gov.ua/rahunki-dlya-splati-platejiv;

- in private part of the Electronic cabinet.