Ukraine Tax Calculator (2026)

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