Key points
- The Verkhovna Rada approved draft law No. 15110 to extend the military tax.
- The tax will continue for three years after the end of martial law.
- Revenue from the military tax will be allocated to the special fund of the state budget to support the Armed Forces of Ukraine.
- Tax rates: 5% for individuals, 10% of the minimum wage for sole proprietors in groups 1, 2, and 4, and 1% of income for taxpayers in the single tax group 3.
On 7 April, the Verkhovna Rada of Ukraine approved draft law No. 15110, which extends the military tax for three years after the end of martial law.
The law maintains the current tax rates, and the revenue will be allocated to the special fund of the state budget to support the needs of the Armed Forces of Ukraine.
The draft law was adopted in the second reading and coordinated with the Memorandum between Ukraine and the International Monetary Fund dated 13 February 2026 on economic and financial policy.
The tax rates are as follows: 5% for individuals, 10% of the minimum wage for sole proprietors in groups 1, 2, and 4, and 1% of income for taxpayers in single tax group 3.
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