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. This is a single bracket system, meaning all earned income is taxed at the same rate regardless of how much you earn.
Do I pay social contributions as an employee in Ukraine?
As an employee, you don't pay a separate social contribution deduction from your salary. However, you are subject to a 1.5% military tax on your gross employment income. Your employer pays a 22% Unified Social Contribution (USC) on your remuneration, but this doesn't reduce your take-home pay.
Is there a cap on the Unified Social Contribution 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 1, 2026. This cap will increase to 20 times the minimum salary (UAH 172,940) in 2027, so high earners benefit from this ceiling.
What is the current minimum wage in Ukraine?
The minimal wage for calculation purposes is UAH 8,650 per month as of January 1, 2026. This figure is used to determine various tax thresholds and contribution caps in the Ukrainian tax system.
Can I claim personal deductions like charitable donations or education expenses?
Yes, personal deductions for charitable contributions, education, insurance, and mortgage interest are available in Ukraine, but they are optional and highly individual. Our calculator uses a representative model without these deductions, so your actual tax liability may be lower if you qualify for and claim these relief options.
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