What will change for Ukrainians from January 1, 2026: a new video on Visit Ukraine's YouTube channel

Starting in the new year, Ukrainians will face changes in salaries, taxes, social benefits, healthcare, and rules for traveling abroad. We have summarized the main points in one article and explained what this means in practice in a new YouTube video by Visit Ukraine

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On January 1, 2026, a number of decisions will come into force in Ukraine that will directly affect the daily lives of millions of people: from wages and taxes to access to free healthcare and social support for families.

The Visit Ukraine team has already analyzed all the key innovations in detail in a special video on our YouTube channel. If you want to get a quick overview, we recommend starting there.

And in this article, we have collected all the changes in a structured format, with explanations and figures, so you can easily understand what exactly will change for you with the start of the new year.

What will be the subsistence minimum and minimum wage in 2026?

Starting in 2026, Ukraine will revise its basic social standards for the first time in several years. They determine the size of public sector salaries, social benefits, tax benefits, and some mandatory payments.

Subsistence minimum

According to the state budget for 2026, the indicators change as follows:

- The general subsistence minimum increases from UAH 2,920 to UAH 3,209;

- For able-bodied persons - from UAH 3,028 to UAH 3,328;

- For persons who have lost their ability to work (minimum pension) - from UAH 2,361 to UAH 2,595;

- For children under 6 years of age - UAH 2,817;

- For children from 6 to 18 years old - UAH 3,512.

These figures are important not only for social payments, but also for taxes, fines, and social benefits.

Minimum and average wages

The minimum wage will increase from UAH 8,000 to UAH 8,647 starting January 1, 2026.

The government forecasts the average salary to be UAH 30,032, although the growth rate of incomes is expected to slow to 16% year-on-year.

In the following sections, we will take a closer look at how this will affect the salaries of certain categories of employees, taxes for individual entrepreneurs, and other financial changes.

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Who will get the biggest salary increases: teachers and social workers

The state budget for 2026 separately provides for a significant increase in wages for education and social workers. For these categories, income growth will be gradual and significantly higher than the national average.

A two-stage increase is envisaged for pedagogical and research staff: from January 1, 2026, salaries will increase by 30%, and from September 1, another 20%.

According to the Ministry of Finance, on average, this means an increase in income from UAH 16.7 thousand to UAH 21.7 thousand at the beginning of the year and to about UAH 30 thousand in the fall.

Even more significant changes will affect social workers. Starting January 1, 2026, their salaries will increase by almost 2.5 times - by about 150%.

In particular, the new salaries will look like this:

- Social manager - from UAH 8,243 to UAH 20,607;

- Social work specialist - from UAH 6,773 to UAH 16,932;

- Junior nurse - from UAH 4,058 to UAH 10,145.

This increase should reduce the staff shortage in the social sphere and partially compensate for the long-standing low level of remuneration in these professions.

What professions fall under the new rules and how much they will pay, we told you at the link.

Salary level for booking

In Ukraine, the condition for reserving employees for mobilization is that the average salary at the enterprise is 2.5 times the minimum wage.

In 2025, this figure was UAH 20,000, but due to the increase in the minimum wage from January 1, 2026, the income requirement will also change.

From now on, in order to reserve employees of critical enterprises who are liable for military service, their salary must be at least UAH 21,617.5 per month.

Read more about the important changes in the field of military service and social support for defenders that await Ukrainians in 2026 here.

Taxes for individual entrepreneurs

The increase in the subsistence minimum and the minimum wage starting from January 1, 2026 automatically leads to an increase in taxes and mandatory contributions for individual entrepreneurs.

The single tax for sole proprietors of group 1, which is 10% of the subsistence minimum, increases from UAH 302.8 to UAH 332.8 per month.

For Group 2 sole proprietors, the rate is 20% of the minimum wage, so starting from the new year, the tax will increase from UAH 1,600 to UAH 1,729.4 (approximately 8%).

The military fee for sole proprietors of groups 1 and 2 will amount to UAH 864.7 per month in 2026 instead of UAH 800 in 2025.

The unified social contribution is also increasing. The unified social contribution rate, which is equal to 22% of the minimum wage, will increase from UAH 1,760 to UAH 1,902.34. Employers will pay the same contribution for their employees.

Minimum insurance premiums

The increase in the minimum wage, effective from January 1, 2026, will also change the amount of the minimum insurance premium that must be paid to be credited for a full month of insurance period.

The minimum insurance contribution is calculated as 22% of the minimum wage. In 2026, this amount will be UAH 1,902.34 per month.

This is the amount that will need to be paid under a voluntary social insurance agreement for one month to be included in the pensionable service record.

Length of service for retirement pension

In 2026, Ukraine will retain the current requirements for the insurance period required for retirement by age. Its duration is determined as of the date of reaching the relevant age.

To be eligible for a pension, you must be

- at the age of 60 - at least 33 years of insurance record;

- at the age of 63 - at least 23 years;

- at the age of 65 - at least 15 years.

At the same time, for those who reached 60, 63 or 65 years of age in 2025 but apply for a pension in 2026, the previous requirements will apply: 32, 22, and 15 years of service, respectively.

“Zero course” at universities

From the beginning of 2026, Ukrainian universities plan to open enrollment for the so-called “zero course”.

It is a project of “winter admission” - special preparatory departments at universities that will help applicants adapt to study and bring up to date their knowledge for the national multi-subject test if they have suffered educational losses due to the war.

It is expected that the “zero course” will not only allow better preparation for the NMT, but also, under certain conditions, will allow for additional points for admission.

Mandatory military training for medical students

On January 1, 2026, a law will come into force in Ukraine that makes military training for reserve officers mandatory for students of medical and pharmaceutical specialties.

Citizens of Ukraine who have or are obtaining a bachelor's degree, are fit for military service for health reasons and have passed a professional and psychological selection will be able to undergo such training on a voluntary basis.

At the same time, military training will be mandatory for students studying medical and pharmaceutical specialties, provided they are fit for service and have passed the selection process.

Child benefits

Starting from the beginning of 2026, benefits for families with children will be increased in Ukraine. The terms and amounts of assistance depend on when the child was born.

Mothers who give birth after January 1, 2026, will be able to receive a one-time allowance of UAH 50,000.

For children who are under the age of one at the beginning of 2026, monthly payments of UAH 7 thousand are provided until the child reaches the age of one.

In addition, after the child reaches the age of one, parents will be able to use the eNursery program.

Payments for foster families

Starting January 1, 2026, payments to foster families and foster parents will increase. The changes will apply to every child raised in such families and include a new formula for calculating state support.

The amount of assistance will be determined depending on the child's category:

- For the first child - 2.5 subsistence minimums;

- For each subsequent child - 1.5 subsistence minimums;

- For children with disabilities - 2 subsistence minimums;

- For children with disabilities of subgroup A - 3.5 subsistence minimums.

The rules of recreation and health improvement for both biological children in such families and those in foster care are also being updated.

Vaccinations and inoculations

Starting from January 1, 2026, Ukraine will update its Vaccination Schedule. It will cover mandatory vaccination against 11 infectious diseases.

The main innovation is the introduction of a one-time free vaccination against human papillomavirus (HPV) for girls aged 12-13.

Changes are also envisaged in other vaccination regimens, including:

- Against hepatitis B virus;

- Measles, mumps and rubella (MMR);

- Tuberculosis (BCG);

- Full transition to inactivated polio vaccine.

Health screening for 40+

Starting January 1, 2026, Ukraine will launch a program of preventive medical examinations for people aged 40 and older. Its goal is to detect cardiovascular diseases, diabetes mellitus, and mental disorders at early stages.

The program is open to anyone who has turned 40.

You will receive an invitation to take the screening in the Diia app 30 days after your birthday. After confirming your participation, you need to order a Diia.Card or use an existing one.

Within seven days, the card will be credited with UAH 2,000, which can be used to pay for examinations under the Health Screening 40+ program.

Roaming “at home” in the EU

Starting from January 1, 2026, Roam Like at Home will be introduced for Ukrainian mobile users in the European Union.

This means that subscribers will be able to make calls, send SMS and use the mobile Internet in 27 EU countries at their usual home tariffs.

No additional roaming charges will be applied.

Read here how the new rules will work, who they will affect and whether they will affect the cost of mobile communications in Ukraine.

Traveling abroad

Starting from January 1, 2026, some men aged 23 to 60 who are engaged in professional activities in the field of strategic communications, media and information will be able to temporarily leave Ukraine.

This category of citizens will be able to cross the state border upon receipt of an official letter from the State Committee on Television and Radio Broadcasting. The document must specify the date of departure, the estimated date of return, the checkpoint and other necessary data.

The year 2026 begins for Ukrainians with large-scale changes in income, taxes, social support, healthcare, education, and travel rules. Some of the innovations will make everyday life easier, while others will require care and planning. To quickly understand all the details and how these changes will affect you or your family, we recommend watching the full video review on the Visit Ukraine YouTube channel. There we have collected the most important things in a convenient format and explained the complexities in simple words.

We remind you! From January 2026, border and customs control on international trains in Ukraine will be carried out directly during movement. We have already told you on which routes the new system will work, what are the features of its operation and what it means for passengers.

Want to know more? Read the latest news and useful materials about Ukraine and the world in the News section.

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