Military levy revenues to the budget increased by more than a quarter compared to the last year – 25.9%. Taxpayers paid 60.2 billion UAH of the military levy in January – April 2026. Last year, in the four months of the year, it was 12.4 billion UAH less. 

The biggest amounts came from:

- Kyiv city – 19.8 billion UAH,

- Dnipropetrovsk region – 6.4 billion UAH,

- Lviv region – 4.8 billion UAH,

- Kharkiv region – 3.9 billion UAH.

Military levy is important source of financing the country's defense needs and timely payment of taxes ensures stability of the state budget.

For reference.

Military levy rate for the most citizens' incomes is 5%.

Separate payment rules have been established for individuals-entrepreneurs:

- Groups 1, 2 and 4 pay military levy in a fixed amount – 10% of the minimum salary per month (864.70 UAH per month in 2026);

- Group 3 – 1% of the received income; 

- Entrepreneurs on the general taxation system – 5% of net taxable income.

Individuals-entrepreneurs and self-employed persons who have been mobilized or signed service contract are exempted from paying military levy. Exemption is applied automatically based on data from the Unified State Register of Conscripts and Military Liable Persons and is effective from the first day of month of mobilization or conclusion of the contract, but not earlier than February 24, 2022.