Qué cambiará en Ucrania a partir del 1 de enero de 2026: salarios, impuestos, beneficios sociales y salud

Enero de 2026 trajo a los ucranianos una serie de cambios importantes en diversas áreas de la vida - desde salarios e impuestos hasta beneficios sociales, vacunaciones y nuevos programas gubernamentales. Hemos recopilado todo lo que necesitas saber al comienzo del año

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January 2026 marked the beginning of a series of important changes for all Ukrainians. The state is raising the minimum wage, the subsistence minimum, and social benefits, introducing new medical programs, and supporting families with children. In addition, changes are being introduced in the tax system, education, and the military, as well as improving state services, such as online health screening and free travel around Ukraine.

These innovations are aimed at improving the quality of life of citizens, stimulating economic activity, and ensuring social protection for the most vulnerable categories of the population. In the face of changes in the social, economic, and educational spheres, it is important to know how they will affect your income, rights, and opportunities.

In this article, we will tell you in detail about all the key innovations: from wages and taxes to child benefits, pensions, vaccinations, and health support programs.

Minimum wage and subsistence minimum

From January 1, 2026, the minimum wage in Ukraine increased to UAH 8,647 (was UAH 8,000). The subsistence minimum also increased:

- General - UAH 3,209;

- For able-bodied persons - UAH 3,328;

- For disabled persons - UAH 2,959;

- For children under 6 years old - UAH 2,817;

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

These indicators affect taxes, fines and the amount of social payments.

Increase in salaries for teachers and social workers

The state budget for 2026 provides for a phased increase in the salaries of pedagogical and scientific and pedagogical workers. In particular, from January 1, 2026, their salaries will increase by 30%, and from September an additional increase of another 20% is planned.

According to the Minister of Finance Serhiy Marchenko, the average level of remuneration for educators will increase from 16.7 to 21.7 thousand hryvnias from the beginning of the year, and from September it may reach 30 thousand hryvnias.

In addition, a significant increase in income is also expected for social workers. The Ministry of Social Policy reported that from January 1, 2026, their salaries will increase almost 2.5 times, that is, by approximately 150%. In particular:

- Social manager (15th tariff category): from 8,243 UAH to 20,607 UAH;

- Social work specialist (12th tariff category): from 6,773 UAH to 16,932 UAH;

- Junior nurse (4th tariff category): from 4,058 UAH to 10,145 UAH.

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

Taxes for individual entrepreneurs

The increase in the minimum wage automatically increases tax rates for individual entrepreneurs:

1. Single tax

- Individual entrepreneurs of group 1: 332.8 UAH (10% of the subsistence minimum);

- Individual entrepreneurs of group 2: 1,729.4 UAH (20% of the minimum wage);

2. Military duty (for individual entrepreneurs of groups 1 and 2): 864.7 UAH (10% of the minimum wage);

3. Social security contribution: 1,902.34 UAH (22% of the minimum wage).

The Social Security contribution, which employers must pay for employees, will also increase.

The parliament is also considering a law on VAT for individual entrepreneurs with a turnover of over 1 million UAH, which may come into force on January 1, 2027.

Changes in tax legislation, new rates and possible VAT requirements make legal support for business especially important. A business lawyer will help you correctly assess tax risks, prepare contracts, establish work with counterparties and avoid fines. This is a specialist who protects your interests and supports your business at every stage of development.

Contact a business lawyer now to work confidently and focus on growth, not legal problems!

Payments and assistance to families

Childbirth allowance 2026

From January 1, 2026, childbirth allowance will increase:

- One-time allowance at the birth of the first and each subsequent child - 50,000 UAH.

- Monthly allowance for caring for a child until he reaches one year of age – 7,000 UAH. It is paid after the end of maternity leave. If the child has a disability, such allowance will be paid monthly in the amount of 10,500 UAH.

- Monthly allowance for caring for a child from one to three years old “e-Nursery” – 8,000 UAH.

- Assistance to pregnant women and mothers in childbirth: for unemployed women – 7,000 UAH per month.

Support for adoptive families and foster parents

From January 1, payments for adoptive families and foster parents will also increase in Ukraine. Payments are calculated according to the new formula:

- First child – 2.5 subsistence minimums;

- Each subsequent child – 1.5 subsistence minimums;

- Children with disabilities – 2 subsistence minimums;

- Children with disabilities of subgroup A – 3.5 subsistence minimums.

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Pensions and length of service for the assignment of an old-age pension

In Ukraine, according to current legislation, the required insurance period acquired by a person (which determines the right to an old-age pension) is established “on the date the person reaches the appropriate age”.

The length of the insurance period that gives the right to an old-age pension in 2026 is as follows:

- 60 years – 33 years;

- 63 years – 23 years;

- 65 years – 15 years.

Pension indexation (increase) in 2026 is scheduled for March.

Payments for combatants in 2026

Minimum pensions for combatants in 2026 will be increased and cannot be less than UAH 5,528. In addition, due to the increase in the subsistence minimum, lump-sum payments for those who have received a disability will also increase.

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

Mobilization and military training

From January 1, 2026, reservation from mobilization is provided to employees of critical enterprises with an average salary of UAH 21,617.5 (2.5 times the minimum wage).

In addition, it is worth noting that the postponement from mobilization is now issued not at the CCC, but through the Reserve+ mobile application or at the Administrative Services Center. This innovation came into force in November 2025.

Travel abroad for men

Some men aged 23–60 may temporarily travel abroad with a special permit from the State Committee for Television and Radio. These are those who carry out professional activities in the field of strategic communications, media and the information sector.

Important! The State Border Service of Ukraine will allow such persons to cross the state border if they have a letter from the State Committee for Television and Radio Broadcasting.

Mandatory military training for medical students

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

Voluntary military training will be available to citizens of Ukraine who:

- Have or are obtaining a bachelor's degree or higher;

- Are fit for military service due to health;

- Have successfully passed a professional and psychological selection.

Mandatory training applies specifically to medical students and pharmacists who meet the requirements for fitness for service and have passed the selection.

New state programs

UZ 3000

The program of free trips across Ukraine for citizens through the Ukrzaliznytsia mobile application continues. The number of trips is limited, and only certain flights and on certain dates participate in the program.

We have already told you that tens of thousands of tickets have already been issued under the “UZ-3000” program, and some destinations have become leaders among passengers. Find out which trains are chosen most often.

Planning a trip to Ukraine - take care of your tickets in advance. On the Visit Ukraine portal, you can quickly and conveniently buy train tickets online, choose the optimal route and date of travel. The service helps you save time and avoid unnecessary queues.

Buy tickets online and travel comfortably with Visit Ukraine!

National Health Checkup 40+

In January, the “National Checkup” program, also known as the 40+ screening, will start in Ukraine. Ukrainians aged 40 and over will be able to receive UAH 2,000 through the “Diya” application - the funds can be used exclusively for medical examinations. For citizens who do not use smartphones, there is an opportunity to register for participation in the program through the Centers for Administrative Services (CASS). 

The goal is early detection of cardiovascular diseases, diabetes, and mental disorders.

Vaccination and health

In 2026, Ukraine will introduce free vaccination against human papillomavirus (HPV) for girls aged 12–13. This vaccination will be included in the updated preventive vaccination calendar. Vaccination contributes to the formation of stable immunity to the most dangerous types of HPV and significantly reduces the risk of developing cancer in the future.

In addition, the following are envisaged:

- change in the vaccination schedule against viral hepatitis B;

- age-related changes in the vaccination schedule against measles, mumps and rubella (MMR);

- changes in the BCG vaccination against tuberculosis;

- a complete transition to the inactivated polio vaccine (IPV).

In reality, when the cost of treatment is increasing and the burden on the healthcare system remains high, health insurance is becoming not a formality, but a way to maintain peace of mind. An insurance policy makes it possible to get the necessary assistance without urgent search for funds and unnecessary stress at a critical moment.

Visit Ukraine offers a modern approach to medical insurance in Ukraine - with transparent conditions, cooperation with reliable insurance companies and the possibility of quick online registration. Flexible programs allow you to choose the option that meets your needs and capabilities.

At a time when the future remains unpredictable, taking care of your own health is another way to maintain internal stability. Take out a medical insurance policy on the Visit Ukraine portal and protect yourself from risks and unnecessary expenses!

Utility tariffs in 2026

In 2026, a partial moratorium on increasing the cost of housing and communal services continues in Ukraine, so utility tariffs in January remain unchanged. In particular, for Naftogaz subscribers, who make up about 98% of the population, the price of natural gas will remain at UAH 7.96 per cubic meter at least until April 2026.

The electricity tariff is not subject to the moratorium, so its increase is possible, but there will be no changes in January 2026. According to the resolution of the Cabinet of Ministers, the cost of electricity for the population is fixed at UAH 4.32 per kWh at least until April 30, 2026.

At the same time, the tariff for water supply and sewage was supposed to increase from January 1, but Prime Minister Yulia Svyrydenko announced that the government is initiating a postponement of the increase in these tariffs.

“Zero rate” at universities

From the beginning of 2026, Ukrainian universities plan to open enrollment for the so-called “zero rate”. This is the “winter admission” format – special preparatory programs at higher education institutions that aim to help applicants adapt to the educational process and make up for educational losses caused by the war.

Within the framework of the “zero course”, applicants will be able to prepare for the national multi-subject test (NMT), as well as, under certain conditions, receive additional points for university admission.

Roaming in the EU

Ukraine joins the Roam Like at Home program: calls, SMS and internet in the EU – at home rates in 27 European Union countries.

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

Testing the eExcise System

From January 1, 2026, Ukraine will begin a test launch of the eExcise system - a digital tool designed to strengthen the fight against illegal trafficking of tobacco and alcohol products and minimize the impact of the human factor.

At the initial stage, the full functionality of the system will be available to businesses. Entrepreneurs will be able to test all processes - from product production to scanning the electronic excise stamp at the checkout in a store - and prepare for the full launch of the system.

New rules for wine producers

From the beginning of 2026, a new law “On Grapes, Wine and Viticulture Products” will come into effect in Ukraine, which introduces updated rules for the wine industry, in particular the document:

- Establishes modern requirements for grape growing;

- Updates the rules for the production, labeling and circulation of wine products;

- Brings Ukrainian legislation closer to European Union standards.

Changing the names of alcoholic beverages

Also, from January 1, 2026, the 10-year transition period provided for by the Association Agreement between Ukraine and the EU ends. In this regard, Ukraine will cease to use certain geographical indications of the European Union for domestically produced alcoholic beverages.

In particular, the following wine names can no longer be used:

- Champagne (champagne);

- Madera (madera);

- Porto (port);

- Jerez / Xeres / Sherry (sherry);

- Marsala (marsala);

- Malaga (Malaga);

- Tokaj (Tokay).

And also the names of alcoholic beverages:

- Cognac (cognac);

- Armagnac (Armagnac);

- Calvados (Calvados);

- Grappa (grappa);

- Anis Portuges (anis portuges).

From now on, Ukrainian producers must use the names provided for by national legislation, without reference to European geographical indications.

Holidays and commemorative dates in Ukraine in January

In January, Ukrainians will celebrate both state and religious holidays, as well as important commemorative dates. Among the key events of the month:

- January 1 - New Year;

- January 6 - Epiphany (according to the new church calendar);

- January 12 - Day of Remembrance of Ukrainian Political Prisoners;

- January 20 - Day of Remembrance of the Defenders of Donetsk Airport;

- January 22 – Unity and Freedom Day of Ukraine;

- January 27 – Holocaust Remembrance Day;

- January 29 – Krut Heroes Remembrance Day.

Local changes since the beginning of the year

In addition, it is worth considering that some of the changes for Ukrainians since the beginning of the year are local in nature and are introduced by decisions of local authorities.

In particular, the Sumy community has adopted a decision to completely exempt businesses from paying land tax and land rent. Such a step should support entrepreneurs in difficult economic conditions.

At the same time, in Kyiv, starting in the new year, they plan to introduce personal medical support for veterans, which involves an individual approach to treatment, rehabilitation and prevention of diseases.

January 2026 brought Ukrainians important changes in salaries, social payments, taxes, medicine and education. New state programs and updated rules support health, families and business. Being informed about these innovations helps to make the most of your rights and opportunities.

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.

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