Military levy: 47.8 billion UAH have already been transferred to support the army in 4 months

Press service of the State Tax Service of Ukraine, published 22 May 2025 at 11:05 Chapter: News

Taxpayers paid 47.8 billion UAH of military levy to the budget during January – April 2025. This is three times or 35 billion UAH more than indicator of the corresponding period last year. 

Almost 12.8 billion UAH was paid in January – April 2024.

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

The most was paid in:

Kyiv – 15.7 billion UAH,

Dnipropetrovsk region – 5.5 billion UAH,

Lviv region – 3.6 billion UAH,

Kharkiv region – 3.1 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 salary established on January 1 of the reporting year (amount of monthly advance payment is 800 UAH in 2025). 

Single tax payers of Group III (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 personnel and employees of the Armed Forces of Ukraine, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, Defense Intelligence of Ukraine, National Guard, State Border Service, State Guard Department of Ukraine, State Service of Special Communications and Information Protection of Ukraine, 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 Ukrainian legislation (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).