Ukraine Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Ukraine calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| UAH 600,000 a yearEmployee profile: Civilian employee | UAH 462,000.00 | UAH 462,000.00 | Matches |
Official sources and monitoring
4 official sources. 4 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Загальна система оподаткування - personal income tax of 18% and military levy of 5%Diia (Ministry of Digital Transformation of Ukraine) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Інформація про заробітну плату за травень 2026 року - income tax and military levy withheld from salariesCabinet of Ministers of Ukraine | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Military levy of 5% for individuals continued for three years after martial law (7 April 2026)Cabinet of Ministers of Ukraine | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| 2026 minimum wage of UAH 8,647, 22% single social contribution and UAH 172,940 maximum basePension Fund of Ukraine | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version UA-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Civilian employee paid twelve equal monthly salaries of at least the 2026 minimum wage of UAH 8,647.
- Personal income tax of 18% and the 5% military levy are withheld from gross salary.
- The employer pays the 22% single social contribution on salary up to UAH 172,940 a month; nothing is withheld from the employee for it.
Coverage & limitations
Rule version UA-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Military and security personnel pay a 1.5% military levy and are not covered.
- The social tax relief (податкова соціальна пільга) for low salaries, Diia City rules and sole proprietor regimes are not modelled.
- Salary below the minimum wage, part-time work and bonuses are not supported.
- The military levy rate applies until three years after martial law ends and may change.
- Independent professional verification pending.