In 2025, Ukrainians began paying more taxes than in the previous year. The main change was an increase in the military levy rate from 1.5% to 5%, which significantly affected the amount of “hand-to-hand” salaries.
As reported by the publication "Takheg.ua", the structure of taxation of employee incomes remained unchanged in the names of taxes, but the amounts have increased significantly. As before, the following are withheld from the salaries of Ukrainians:
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18% — personal income tax (PIT);
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5% — military service.
In addition, the employer pays 22% of the single social contribution (SSC) for each employee.
In practice, this means that from a monthly salary of 10,000 UAH, an employee receives only 7,700 UAH. Of this amount:
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UAH 1,800 goes to personal income tax;
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500 UAH — for military service.
And the employer additionally pays another UAH 2,200 in social security contributions, so the total cost of the employee for the business is UAH 12,200 .
Also, in 2025, mandatory payment of military duty was introduced for entrepreneurs of the first and second groups of the single tax. The amount is 800 UAH per month , however, exceptions are provided in some cases.
Changes in the tax burden have become part of a broader fiscal policy aimed at meeting the needs of the state in times of war. The government argues for the increase in fees by the need for stable financing of the Armed Forces of Ukraine.
