The military levy is a levy that the Tax Code introduces temporarily, until Parliament decides that the reform of the Armed Forces is complete; individuals pay it on income, and sole proprietors on the single tax pay it too.
In plain words
For employees the employer withholds the levy together with personal income tax: 5% of the taxable base (income under Article 163 of the Tax Code). Sole proprietors in single tax groups 1, 2 and 4 pay a fixed monthly amount of 10% of the minimum wage as of 1 January of the reporting year; those in group 3 (except e-residents) pay 1% of income. For sole proprietors the levy applies from 1 January 2025 to 31 December of the third year after martial law ends. Income that is not included in an individual’s taxable income is exempt from the levy. The rates are given as in the Tax Code version of 17 September 2026 and may change by law.
Sources
- Tax Code of Ukraine No. 2755-VI of 2 December 2010 — item 16-1 of Subsection 10, Section XX (1.1 – 1.3) (version of 17 September 2026). Checked 14.10.2026.
Example. A group 2 sole proprietor pays the military levy as a fixed monthly amount of 10% of the minimum wage, and a group 3 sole proprietor pays 1% of the income received. For an employee the employer withholds the 5% levy from the salary together with personal income tax.