Militärdienst 2025: Wer sollte zahlen und aus welchem Einkommen?

Mit dem Beginn des neuen Jahres ist der Militärsteuersatz in der Ukraine erheblich gestiegen. Erfahren Sie mehr darüber, wie sich die Änderungen auf Gehälter, Einzelunternehmer, Immobilienverkäufe, Autos und finanzielle Einkünfte auswirken werden.

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In early 2025, changes to tax legislation came into effect in Ukraine, including a significant increase in the military tax rate from 1.5% to 5%.

This tax, which was introduced back in 2014, was temporary, but due to the war, it has become an important source of funding for the army.

Let's take a closer look at who has to pay the military fee, what income it is withheld from, and what exceptions are provided for by law.

Who pays the military fee?

The military fee must be paid by:

✅ Individuals (citizens who receive official income);

✅ Individual entrepreneurs (private entrepreneurs)

✅ Legal entities (employers paying salaries and other income).

The tax is automatically deducted from employees' income, while individual entrepreneurs are required to pay it on their own.

What income is subject to military duty?

According to Art. 163 of the Tax Code, the military fee is levied on a wide range of income, including:

1. Salaries and payments to employees

🔹 Basic and additional salary;

🔹 Bonuses, bonuses, compensation payments;

🔹 Severance pay upon dismissal;

🔹 Hospital payments.

In fact, each employee will pay not 19.5%, but 23% (18% personal income tax + 5% military fee).

2. Income of individual entrepreneurs.

Sole proprietorships of groups 1, 2 and 4 - 10% of the minimum wage (about 800 UAH/month);

📌 FOP of group 3 - 1% of the income received.

Sole proprietors have different payment deadlines:

🔹 Groups 1, 2, 4 - in advance by the 20th of each month;

🔹 Group 3 - within 10 days after submitting the declaration for the quarter.

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3. Sale of real estate

🔹 The first transaction of the year is not taxable;

🔹 The second transaction - 5% personal income tax + 5% military duty;

🔹 The third and more - 18% personal income tax + 5% military duty.

If the apartment has been owned for less than 3 years, the tax is charged even on the first sale.

4. Sale of cars.

🔹 The first car per year is tax-free;

🔹 The second car - 5% personal income tax + 5% military duty;

🔹 Third and more cars - 18% personal income tax + 5% military duty.

For trucks, buses, special equipment - 5% + 5% tax even on the first sale.

5. Renting out property

If a person rents out an apartment or car, they must file a declaration by May 1 and pay taxes by August 1:

✅ 18% personal income tax + 5% military duty.

6. Financial income.

🔹 Dividends - 5% military duty;

🔹 Interest on deposits - 18% personal income tax + 5% military duty;

🔹 Cashback (from banking programs) - taxable;

🔹 Government bonds and Eurobonds are not taxed.

Who is exempt from paying the military fee?

The following personsare exempt from paying the military fee:

✅ Military personnel and law enforcement officers (from their financial support);

✅ Individual entrepreneurs who are mobilized;

✅ Sole proprietors of groups 1-2, if their tax address is in the combat zone or in the occupied territory.

Also not taxed:

🔹 Maternity payments;

🔹 Alimony;

🔹 Subsidies;

🔹 Business trips;

🔹 Gifts up to UAH 2,000 or from close relatives.

Will the increase in the military tax affect the market?

The tax increase can lead to the following consequences:

📌 Real estate rental: some owners will raise prices or go into the “shadows”;

📌 Sale of cars and real estate: increase in the cost of transactions;

📌 The financial sector: a decrease in the profitability of deposits.

However, for the state, this tax is an important source of funding for the army.

Therefore, as of January 1, 2025, the military tax has increased to 5% and is levied on most incomes. This is a temporary increase that will remain in effect until the end of martial law. Exemptions are provided only for the military, mobilized individual entrepreneurs and socially vulnerable categories.

It can be difficult to understand the new tax changes, especially if you are an entrepreneur or receive income from different sources. Misinterpreting the laws can lead to fines and unnecessary expenses. Don't risk your business and income - contact experienced lawyers right now! 

Make an appointment for a consultation to get qualified help right now!

We remind you! Ukrainian entrepreneurs are actively developing their business in Europe, gradually shifting their focus from the Ukrainian diaspora to local customers. Read more about how Ukrainian companies are adapting to new conditions and strengthening their positions in the international arena.

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