Ukraine Tax Calculator (2026)
Income tax rates and take-home pay for Ukraine
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Ukraine Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard income tax | UAH 0+ | 18.0% |
Military tax
| Bracket | Income Range | Rate |
|---|---|---|
| Military tax on employment income | UAH 0+ | 1.5% |
Key Facts
Tax Year
2026
Currency
UAH
Top Rate
18.0%
Brackets
1 bracket
Allowance
None
Social Contributions
1 item
Assumptions
- · 18% personal income tax (PIT) applies to employment income.
- · 1.5% military tax applies to the same base as PIT, effective until Ukrainian Military Forces reformation is completed.
- · Unified Social Contribution (USC) is an employer tax at 22% of gross remuneration; employee has no separate social contribution deduction.
- · USC taxable base is capped at 15 times the minimal wage per month (UAH 129,705 from 1 January 2026); the cap will increase to 20 times minimum salary (UAH 172,940) in 2027.
- · Model assumes a representative single resident employee with full-year employment and no special deductions (e.g., charitable, education, insurance, mortgage interest).
- · Personal deductions (charitable, education, insurance, mortgage) are optional and highly individual; not included in the default model.
- · VAT, real estate tax, transport tax, and other property/wealth taxes are excluded as they do not affect salary comparison.
- · No subnational income tax layers.
- · Minimal wage for calculation purposes: UAH 8,650 per month (1 January 2026).
Frequently asked questions
What is the income tax rate in Ukraine?
Ukraine has a flat personal income tax (PIT) rate of 18% on employment income, regardless of how much you earn. This is a single tax bracket that applies to all residents with employment income in the country.
Do I pay social contributions as an employee in Ukraine?
As an employee, you don't pay separate social contributions; however, you are subject to a 1.5% military tax on your gross income, which is in addition to the 18% income tax. Your employer pays a 22% Unified Social Contribution (USC) on your salary, but this doesn't come out of your paycheck.
Is there a cap on the Unified Social Contribution (USC) in Ukraine?
Yes, the USC taxable base is capped at 15 times the minimal wage per month, which equals UAH 129,705 as of January 2026. This means employers don't pay USC on earnings above this threshold, though the cap is scheduled to increase to 20 times the minimum salary in 2027.
What deductions can I claim on my Ukrainian income tax?
The standard income tax calculation doesn't include automatic deductions; however, you may be eligible for optional personal deductions for charitable donations, education expenses, insurance premiums, and mortgage interest if you meet specific conditions. These are individual and not included in the default tax calculation, so it's worth consulting a local tax advisor to see if you qualify.
How long does the 1.5% military tax apply in Ukraine?
The 1.5% military tax is currently in effect and applies to employment income until the Ukrainian Military Forces reformation is completed. This tax is separate from the standard 18% income tax and is a temporary measure related to the country's defense needs.
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