Military levy revenues to the budget amounted to 43.5 billion UAH in January – March 2026. This is 27.5% more than in the same period last year. Last year, 34.1 billion UAH of military levy was received.
Leaders in revenues terms:
- Kyiv city – 14.2 billion UAH;
- Dnipropetrovsk region – 4.6 billion UAH;
- Lviv region – 3.4 billion UAH;
- Kharkiv region – 2.8 billion UAH.
Revenues growth indicates responsible position of taxpayers, as the military levy remains one of the key sources of financial support for security and defense sector.
For reference.
Military levy rate for individuals is 5% of taxable income:
- salary;
- income from the real estate rental;
- winnings;
- interest on bank deposits;
- other taxable income.
Not subject to military levy:
- social benefits;
- pensions;
- scholarships;
- income from domestic government bonds;
- other income not subject to the personal income tax.
Military levy rates for individuals-entrepreneurs:
- Groups I, II and IV – 10% of the minimum salary (864.70 UAH);
- Group III (legal entities and individuals that pay single tax) – 1% of income based on the quarter results.