In 2025, Ukrainians began to pay more taxes than in the previous one. The main change was the increase in the rate of military fee - from 1.5% to 5%, which significantly affected the amount of salaries "on the hands".
According to the publication "Tacheg.ua", the structure of taxation of employees' income remained unchanged in tax names, but the amounts increased significantly. From the salary of Ukrainians, they still keep:
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18% - personal income tax (PIT);
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5% - Military collection.
In addition, the employer pays 22% of a single social contribution (ESA) for each employee.
In practice, this means that from a monthly salary of UAH 10,000, the employee receives only 7 700 UAH. From this amount:
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1 800 UAH goes to PIT;
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500 UAH - for a military fee.
And the employer additionally pays another 2 200 UAH of ESA, so the total cost of an employee for business is UAH 12,200 .
Also in 2025, they introduced mandatory payment of military fees for entrepreneurs of the first and second groups of single tax. The amount is 800 UAH on a monthly basis , but in some cases exceptions are provided.
Changes in the tax load have become part of a broader fiscal policy aimed at meeting the needs of the state in war. The Government argues the growth of meetings with the need for stable financing of the Armed Forces of Ukraine.
