Military tax revenues increased by 30% to almost UAH 14 billion in January

In January 2026, taxpayers transferred UAH 13.8 billion in military tax to support the Armed Forces of Ukraine.

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

For comparison, a year ago the amount was UAH 10.6 billion, an increase of 30%.

The leaders in terms of transfers among the regions are the following:

• Kyiv – UAH 4.4 billion,
• Dnipropetrovsk Region – UAH 1.5 billion,
• Lviv Region – UAH 1.1 billion,
• Kharkiv Region – UAH 0.9 billion.

The military tax is mandatory for all those who receive income:

- Individual entrepreneurs on the single tax system:

Groups 1, 2 and 4 pay 10% of the minimum wage set as of January 1 of the year - in 2026, this is UAH 864.70 per month;

Group 3 (except for e-residents) - 1% of income on a quarterly basis.

- Entrepreneurs on the general system - 5% of net annual income;

- Employees - 5% of the accrued salary.

Individual entrepreneurs and self-employed persons who have been mobilized or signed a contract for service are exempt from paying the military tax.

The exemption is applied automatically based on data from the Unified State Register of Conscripts and Persons Liable for Military Service and is valid from the first day of the month of mobilization or conclusion of the contract, but not earlier than February 24, 2022.

As the Ukrainian News agency earlier reported, according to the results of January 2026, owners of expensive cars sent UAH 34.6 million of transport tax to local budgets, this payment was provided by 2,812 payers - both individuals and enterprises.

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