Military tax in Ukraine in 2026: how to pay it correctly?

The military tax in 2026 remains a mandatory payment for entrepreneurs and self-employed persons in Ukraine, and mistakes in its payment can result in fines and unnecessary audits. Learn how to correctly calculate and pay the military tax in 2026 without risks and unnecessary expenses

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As of the beginning of 2026, the rules for paying military tax for entrepreneurs in Ukraine remain strict and require careful attention. Despite business expectations, there have been no relaxations — on the contrary, following amendments to the Tax Code, rates and payment procedures must be taken into account particularly carefully in order to avoid fines and arrears.

It is important for Ukrainian refugees working in EU countries to understand their tax status and income declaration rules. Current legislation allows you to avoid double taxation, provided that taxes have already been paid in the country of residence. At the same time, carefully filling out the declaration and confirming foreign tax payments will help avoid misunderstandings with tax authorities both in Ukraine and abroad.

What are the military tax rates for 2026?

The procedure for calculating and the amounts of military tax are determined by the Tax Code of Ukraine, taking into account the changes made in 2024. In 2026, the key benchmark is the new minimum wage — 8,647 hryvnia.

For sole proprietors in the first, second and fourth groups, the military tax rate is 10% of the minimum wage. This means that the monthly payment in 2026 will be 864 hryvnia 70 kopecks.

Sole proprietors in the third group will continue to pay military tax at a rate of 1% of gross income. Income is determined according to the rules of the Tax Code and is reflected in the quarterly declaration.

For entrepreneurs on the general taxation system, as well as for persons engaged in independent professional activities, the military tax in 2026 is 5% of annual income — unchanged from the previous year.

Who is exempt from paying military tax

The law provides for exceptions. Individual entrepreneurs in the first and second groups are exempt from paying military tax if they are military personnel registered in areas of possible or active hostilities or are located in temporarily occupied territories.

In addition, entrepreneurs in these groups have the right to take leave, during which military tax and single tax are not paid. It is important to remember that such grounds must be correctly reflected in the reporting.

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Terms and procedure for payment

In 2026, the terms for paying military tax have not changed, but this is where mistakes most often occur.

Individual entrepreneurs in the first, second and fourth groups pay the levy in advance by the 20th day of the current month inclusive. It is also permitted to pay in advance for several months, but only within the current year, with the amounts being mandatorily reflected in the single tax payer's declaration.

Individual entrepreneurs in the third group submit their tax returns within 40 calendar days after the end of the quarter and pay the military tax within 10 days after the end of this period. This information must also be recorded in the tax return.

There are no advance payments for the fourth quarter. The final calculation is made within 10 calendar days after the deadline for submitting the annual declaration, i.e. by 10 May of the year following the reporting year.

Entrepreneurs under the general system and persons engaged in independent professional activities pay the military tax in advance by the 20th day of the month following the quarter.

It is important to note the wording ‘by’ — in fact, the payment must be received no later than the 19th.

Where to check the payment details

Although the current accounts for the payment of military tax are displayed in the taxpayer's electronic office, in practice it is recommended to check the data yourself.

The details can be found on the official web portal of the tax service or on the website of the State Treasury. To do this, you need to select your region and download the file with budget accounts, usually in Excel format. This approach helps to avoid mistakes when paying and refunding funds.

It is important for Ukrainian refugees working in EU countries to understand their tax status and income declaration rules. Current legislation allows you to avoid double taxation, provided that taxes have already been paid in the country of residence. At the same time, carefully filling out the declaration and confirming foreign tax payments will help avoid misunderstandings with tax authorities both in Ukraine and abroad.

Reminder! From 2026, the rules for paying the single social contribution in Ukraine will change, and not all citizens will incur additional costs. The state will assume part of the obligations, and for certain categories of Ukrainians, the SSC will become optional or will be fully compensated from the budget. Find out whether the changes apply to you and how to navigate the new SSC rules.

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