How is Ukrainian income tax (PDFO) calculated?

Ukraine charges a flat 18% personal income tax (PDFO) on salary and most other income, with no progressive bands and no general personal allowance, so the 18% applies to your gross pay. On top of PDFO an employee also pays a military tax on the same base, so the total withheld from a salary is 18% plus the military-tax rate for that year.

What is the military tax (військовий збір) in Ukraine?

The military tax is a separate levy charged on the same (uncapped) base as PDFO and withheld by your employer alongside it. It was 1.5% from 2014 until late 2024, then rose to 5% from 1 December 2024 under Law 4015-IX. So combined withholding is 19.5% (18% + 1.5%) for 2023 and 2024, and 23% (18% + 5%) for 2025 and 2026.

What changed for the military tax in 2024?

Law 4015-IX raised the military tax from 1.5% to 5% effective 1 December 2024. Income for periods before that date stays at 1.5% regardless of when it was paid. This tool encodes 2024 at 1.5% (the rate for 11 of the 12 months) and applies the full 5% from 2025; use the year selector to compare.

Is the unified social contribution (ЄСВ) deducted from my salary?

No. The unified social contribution (ЄСВ) of 22% is paid by your employer on top of your salary — it is not withheld from your pay. So your take-home is gross minus 18% PDFO minus the military tax only, and this calculator does not subtract ЄСВ from your net pay.

What is the difference between effective and marginal tax rate?

Because PDFO is a flat 18%, your effective and marginal income-tax rates are both 18% at every income level. Adding the military tax, your combined effective withholding is a flat 19.5% in 2023–2024 or 23% in 2025–2026, with no progression and no cap on the military tax.

Can I use this for previous years?

Yes. Use the year selector to view 2023, 2024, 2025 or 2026 rules — 2026 is the latest year. The 18% PDFO rate is identical across all four years; only the military tax differs (1.5% for 2023–2024, 5% for 2025–2026), which is the main reason your take-home changes between years.

What is not included in this estimate?

This tool models the flat 18% PDFO plus the military tax on a standard salary. It does not include the tax social benefit (ПСП) for low incomes, the single-tax simplified system for sole traders, reduced rates on dividends or property sales, or non-resident specifics. Consult the State Tax Service of Ukraine (ДПС) or a tax adviser for exact figures.

Ukraine Income Tax Calculator

Enter your annual salary in hryvnia to estimate your Ukrainian PDFO, military tax and take-home pay. Covers the December 2024 jump in military tax from 1.5% to 5%.

Updated June 2026

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Tax Calculator

Ukraine — 2026 Tax Year

2026 Tax Year

Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Annual Gross Income (₴ UAH)

Filing Status

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Ukraine Income Tax Calculator

This Ukraine income tax calculator estimates the personal income tax (PDFO) and military tax withheld from a salary, based on your annual income and the tax year you select. Choose between 2023, 2024, 2025 and 2026. Ukraine charges a flat 18% PDFO on gross salary with no personal allowance, plus a separate military tax on the same base — 1.5% in 2023–2024 and 5% in 2025–2026 after the December 2024 increase. The calculator shows your PDFO, military tax, combined effective rate and take-home pay, and excludes the employer-paid unified social contribution (ЄСВ).

Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
Enter your annual gross salary in hryvnia (UAH).
Keep the filing status as Individual — Ukraine has no joint filing for PDFO.
Click Calculate to see your 18% PDFO, the military tax and your combined rate.
Review the take-home figure, which excludes the employer-paid ЄСВ.

Your data never leaves your device — 100% private processing.

How Ukraine’s flat 18% PDFO works

Ukraine taxes salary at a single flat rate of 18% — the personal income tax, PDFO (податок на доходи фізичних осіб). There is no progressive scale and no general personal allowance, so the 18% applies to your whole gross salary and your effective and marginal income-tax rates are both 18% at every income level. On top of PDFO, a separate military tax (військовий збір) is charged on the same uncapped base. The combined amount your employer withholds is therefore 18% plus the military-tax rate for the year. For example, on UAH 100,000 in 2025 you pay UAH 18,000 PDFO and UAH 5,000 military tax, leaving UAH 77,000.

Combined employee withholding by tax year
Tax year	PDFO	Military tax	Combined rate
2023	18%	1.5%	19.5%
2024	18%	1.5% (5% from 1 Dec)	19.5%
2025	18%	5%	23%
2026	18%	5%	23%

The military tax and the December 2024 increase

The military tax was introduced in 2014 as a temporary 1.5% levy on the same base as PDFO. Law 4015-IX raised it to 5% with effect from 1 December 2024, so income for periods before that date is taxed at 1.5% regardless of when it was paid. This calculator encodes 2023 and 2024 at 1.5% (the rate in force for 11 of the 12 months of 2024) and applies the full 5% from 2025, when it is the rate for the whole year. That single change is why your take-home falls between 2024 and 2025 even though the 18% PDFO is unchanged — combined withholding rises from 19.5% to 23%.

Why ЄСВ does not reduce your take-home

The unified social contribution (єдиний соціальний внесок, ЄСВ) is 22% of payroll, but in Ukraine it is paid by the EMPLOYER on top of your salary — it is never withheld from your gross pay. That is different from many countries where social contributions come out of the employee’s wage. Because ЄСВ does not touch your net pay, this calculator excludes it: your take-home is simply gross minus 18% PDFO minus the military tax. ЄСВ matters to your employer’s cost of employing you, not to your payslip deductions.

Effective versus marginal tax rate

Your effective tax rate is your total tax divided by income; your marginal rate is the rate on your next hryvnia. Because both PDFO and the military tax are flat, these two rates are identical at every income level: a combined 19.5% for 2023–2024 or 23% for 2025–2026. There is no bracket progression and no cap on the military tax, so doubling your salary simply doubles the tax. This makes Ukraine’s salary tax unusually simple to plan around compared with progressive systems.

Worked examples

Individual, UAH 100,000, 2025

Inputs: UAH 100,000 salary

Result: UAH 18,000 PDFO + UAH 5,000 military tax · 23% combined · take-home UAH 77,000

Individual, UAH 100,000, 2024

Inputs: UAH 100,000 salary

Result: UAH 18,000 PDFO + UAH 1,500 military tax · 19.5% combined · take-home UAH 80,500

Individual, UAH 600,000, 2025

Inputs: UAH 600,000 salary

Result: UAH 108,000 PDFO + UAH 30,000 military tax · 23% combined · take-home UAH 462,000

Glossary

PDFO (ПДФО): Податок на доходи фізичних осіб — Ukraine’s personal income tax, a flat 18% on salary.
Military tax (військовий збір): A separate levy on the same base as PDFO — 1.5% in 2023–2024, 5% from 1 December 2024.
Law 4015-IX: The 2024 law that raised the military tax from 1.5% to 5% with effect from 1 December 2024.
ЄСВ (unified social contribution): A 22% social contribution paid by the employer on top of salary, not withheld from the employee.
Tax social benefit (ПСП): A small relief that lowers the PDFO base for low-income earners; not modelled here.
Effective tax rate: Total tax owed divided by total income — your true average tax rate.
Marginal tax rate: The tax rate applied to your next hryvnia of income; flat at 18% PDFO in Ukraine.

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