In 2025, Ukraine came into force in Ukraine, which is now 5% instead of the previous 1.5%. This decision was made against the backdrop of martial law, aimed at covering the costs of defense and financing the Armed Forces of Ukraine. New rates will act until the martial law is completed, after which the tax must return to the previous level.
Who and how will the military gathering pay
Military collection is now charged from different types of income, in particular:
- Salary : both basic and additional, including bonuses, hospital and other payments.
- Revenues from the sale of property : real estate or movable property, if it is not the first agreement for the year.
- Renting property , royalties , dividends and bank interest .
- Author's rewards and inheritance (except received from close relatives).
For FOPs, the rate depends on the selected group:
- The first, second and fourth groups pay 10% of the minimum wage.
- The third group is 1% of income.
That has changed for agreements with property
By this point, if citizens sold their first apartment or car for a year, then these operations were not taxed by a military levy. However, after the introduction of new rates, if you sell a second apartment or a car a year, you will have to pay 5% of the military fee. For the third agreement, it will be 18% of the PIT and 5% of the military levy. This also applies to the sale of equipment, including trucks, buses or special transport.
That is not taxed
Damage payments, subsidies, alimony, business trips and small gifts are exempted from military fees. Soldiers and security officers do not pay this tax on their salaries, but they have to pay from the income received from the lease of property or property.
Experts suggest that an increase in the rates of military levy can significantly affect the lease market, in particular in regions where rent prices are tied to the dollar. It is likely that part of the lease market can return to the shadow to avoid paying taxes. This can lead to a decrease in legal lease payments and losses for the state budget.
Increasing military levy creates an additional financial burden for many Ukrainians, but at the same time will help to provide the necessary budget revenues to finance the country's defense in war. However, it is important that the system is properly configured and does not increase unofficial payments or tax evasion.
