Military tax revenues increase by 29% to UAH 29 billion in January-February

In January-February 2026, the budget received UAH 28.6 billion in military tax from 1.6 million taxpayers, which is 29.2% more than in the same period last year.

This is stated in the report of the Tax Service, the Ukrainian News agency informs.

The largest amounts of military duty were paid by taxpayers in the following regions:

• Kyiv - UAH 9.3 billion,
• Dnipropetrovsk Region - UAH 3.1 billion,
• Lviv Region - UAH 2.2 billion,
• Kharkiv Region - UAH 1.9 billion.

The high rates of these regions are explained by a significant concentration of business, a large number of employees and active entrepreneurial activity.

Payers of the military fee are:

• individuals who receive income (including wages);
• individuals - entrepreneurs;
• tax agents - employers who withhold taxes from employees' income and transfer them to the budget.

The military tax rate for most incomes of citizens is 5%.

Separate payment rules have been established for entrepreneurs:

• individual entrepreneurs of groups 1, 2 and 4 pay military tax in a fixed amount - 10% of the minimum wage per month - in 2026, UAH 864.70 per month;
• individual entrepreneurs of group 3 - 1% of the income received;
• entrepreneurs on the general taxation system - 5% of the net taxable income.

As the Ukrainian News agency earlier reported, the military tax is credited to the state budget of Ukraine and is used to finance the security and defense sector.