Military tax revenues increase by more than quarter to UAH 44 billion in Q1

The revenues of the military tax increased by more than a quarter to UAH 44 billion in the 1st quarter of 2026.

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

In January-March 2026, military tax revenues to the budget amounted to UAH 43.5 billion. This is 27.5% more than in the same period last year. Last year, the military tax amounted to UAH 34.1 billion.

Leaders in terms of revenues:

- Kyiv city - UAH 14.2 billion;

- Dnipropetrovsk Region - UAH 4.6 billion;

- Lviv Region - UAH 3.4 billion;

- Kharkiv Region – UAH 2.8 billion.

The increase in revenues demonstrates the responsible position of taxpayers, as the military tax remains one of the key sources of financial support for the security and defense sector.

As the Ukrainian News agency earlier reported, the rate of military tax for individuals is 5% of the income subject to taxation:

- wages;

- income from real estate rental;

- winnings;

- interest on bank deposits;

- other taxable income.

Not subject to military tax are:

- social benefits;

- pensions;

- scholarships;

- scholarships;

- income from domestic government bonds;

- other income not subject to personal income tax.

Rates of military tax for individual entrepreneurs:

- groups I, II and IV - 10% of the minimum wage (UAH 864.70);

- group III (legal entities and individuals paying a single tax) - 1% of the income for the quarter.

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