Which Regions of Ukraine Became Leaders in Military Tax Payments in 2025

During the first nine months of 2025, Ukrainian taxpayers transferred nearly UAH 116.7 billion in military tax to the state budget, which is almost four times higher than the figures for the same period last year. The increase in revenue amounts to UAH 84.2 billion.

This is reported by AgroReview

Kyiv – the Absolute Leader in Military Tax Payments

According to the tax service, the largest amounts were received from taxpayers in Kyiv – UAH 37.7 billion. Among the regions, Dnipropetrovsk Oblast also stood out, having paid UAH 13.2 billion, Lviv Oblast – UAH 9 billion, and Kharkiv Oblast provided revenue of UAH 7.4 billion.

“The growth is due to both the increase in the military tax rate to 5% starting December 1, 2024, and the conscientious position of taxpayers who timely pay their taxes and support our military,” notes the State Tax Service.

Current Military Tax Rates for Different Categories of Taxpayers

Military tax in Ukraine is paid by all categories of taxpayers. The tax rates depend on the type of activity or the status of the taxpayer:

• Individual entrepreneurs of the first, second, and fourth groups pay 10% of the minimum wage established on January 1 of the reporting year. In 2025, the monthly advance payment amounts to UAH 800.
• Third group single tax payers (except e-residents) transfer 1% of their received income quarterly.
• Entrepreneurs operating under the general taxation system pay 5% of their net annual taxable income.
• For hired employees, the rate is 5% of the accrued salary.
• Military personnel and security sector employees (Armed Forces of Ukraine, Security Service of Ukraine, Foreign Intelligence Service, Main Intelligence Directorate, National Guard, State Border Guard Service, State Protection Administration, State Special Communications Service, State Special Transport Service) pay 1.5% on income received in the form of monetary support, rewards, and other payments.

The increase in the military tax rate and the responsible position of Ukrainians in paying taxes have significantly strengthened financial support for the army and security sector in 2025.