Ukraine income tax rates
The general rate of Ukrainian personal income tax, set by paragraph 167.1 of Article 167 of the Tax Code of Ukraine: a single flat rate on wages, other incentive and compensation payments, and remuneration under employment and civil-law contracts. There are no brackets and no tax-free threshold. Withheld at source by the employer as tax agent. A separate 5% military levy (військовий збір) is withheld from the same base — see notes.
| Current value | 18 percent (flat rate on the tax base; the 5% військовий збір is a SEPARATE charge and is not included in this figure) |
|---|---|
| In force from | 2016-01-01 |
| Official source | Податковий кодекс України № 2755-VI від 02.12.2010, пункт 167.1 статті 167: «Ставка податку становить 18 відсотків бази оподаткування щодо доходів, нарахованих (виплачених, наданих)... у формі: заробітної плати, інших заохочувальних та компенсаційних виплат або інших виплат і винагород...» (в редакції Закону № 909-VIII від 24.12.2015, чинного з 01.01.2016) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Flat 18% since 1 January 2016, when Law No. 909-VIII of 24.12.2015 replaced the previous 15%/20% two-band schedule with a single rate; unchanged since. Corroborated by the State Tax Service's own rate page: «18 відсотків від бази оподаткування – щодо доходів, нарахованих (виплачених, наданих)... (п. 167.1 ст. 167 Кодексу)» (https://tax.gov.ua/deklaratsiyna-kampaniya-2026/stavki-podatku-na-dohodi-fizichnih-osib-ta-viyskovogo-zboru). MILITARY LEVY (ВІЙСЬКОВИЙ ЗБІР) — THE KEY TRAP, CONFIRMED: the levy is a separate charge under point 16-1 of subsection 10 of Section XX of the Code, temporary «до набрання чинності рішенням Верховної Ради України про завершення реформи Збройних Сил України». Its rate for ordinary individuals was RAISED FROM 1.5% TO 5% BY LAW No. 4015-IX OF 10 OCTOBER 2024, WHICH ENTERED INTO FORCE ON 1 DECEMBER 2024 (the Verkhovna Rada's own document card records «Набрання чинності, відбулась 01.12.2024»; section II.1 of the law: in force the day after publication). Section II.2 of Law 4015-IX preserves the old 1.5% for income accrued for tax periods BEFORE 1 December 2024 regardless of when it is actually paid. Law No. 4113-IX of 04.12.2024 subsequently redrafted the rate subparagraphs. Current п.п. 1.3 rates, verbatim: 5% for the persons in п. 162.1 (i.e. ordinary resident and non-resident individuals) on the income defined in Art. 163; 10% of the minimum wage as at 1 January of the tax year per calendar month for single-tax payers of groups 1, 2 and 4 (UAH 864,70/month in 2026); 1% of income under Art. 292 for group 3 single-tax payers (e-residents excluded); and 1.5% for servicemen and civilian staff of the Armed Forces, SBU, foreign intelligence, GUR, National Guard, Border Guard, State Protection, State Special Communications, Special Transport Service and other military formations, on their грошове забезпечення. The general 5% reverts to 1.5% only from 1 January of the year following the third calendar year after martial law is terminated or cancelled. ДПС confirms 5% for income received in 2025 (same page as above). COMBINED WITHHOLDING on a salary is therefore 18% + 5% = 23% of gross in 2026 (e.g. gross UAH 8 647 → ПДФО 1 556,46 + військовий збір 432,35 → net UAH 6 658,19); the employer separately pays 22% ЄСВ (єдиний соціальний внесок), which is not a tax on the employee and is not modelled here. OTHER ПДФО RATES not served in this figure: 5% and 0% in the cases in п. 167.2-167.3 (inheritance, gifts, sales/exchanges of real property); 9% on dividends from non-residents, joint investment institutions and non-profit-tax payers (п.п. 167.5.4); 18% on passive income generally (п.п. 167.5.1). Deductions are narrow: a податкова соціальна пільга for low earners and an annual податкова знижка for listed expenses. ACCESS PROBLEM: zakon.rada.gov.ua is unreachable from this location and the Code and Law 4015-IX were read from Internet Archive snapshots of the official pages (https://web.archive.org/web/20260601070805/https://zakon.rada.gov.ua/laws/show/2755-17 and https://web.archive.org/web/20260601070813/https://zakon.rada.gov.ua/laws/show/4015-20); tax.gov.ua is reachable only from a real browser (403 to plain HTTP clients).
Get it programmatically
curl https://euroref.dev/v1/ua/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ua/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ua/income-taxOther Ukraine series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate