Payroll taxes in Ukraine are almost twice as high as in Poland

As of April 2026, the direct tax burden on the income of working citizens in Ukraine remains significantly higher than in neighboring Poland. Currently, Ukraine has a flat rate of 23%. This includes an 18% personal income tax (PIT) and a 5% military duty. They are set by the Tax Code of Ukraine

Whereas in Poland, the initial rate of the Polish analog of personal income tax (PIT) is only 12% if the annual income does not exceed UAH 1.5 million (120 thousand PLN). Only after this threshold does the income tax rate reach 32%. But not on the entire amount, but only on the amount above the threshold. In general, the tax will be lower due to a number of exceptions that do not exist in Ukraine

For clarity, let's compare taxes on a salary of UAH 50,000:

Thus, with the same salary, an employee in Poland will receive UAH 6 thousand 371 more per month than in Ukraine.

The main difference is not only in the rate, but also in the approach to income protection. The Polish program offers a number of benefits

- Tax-free limit: the first UAH 363,000 (PLN 30,000) of income per year is not taxed at all. In Ukraine, the tax is levied on the first hryvnia earned by an employee

- Commuting expenses: The law allows you to deduct from the tax base PLN 300 per month for those who go to work from another city and PLN 250 per month if you live in the same city where you work.

- Commuting expenses

- Support for young people: people under the age of 26 are completely exempt from personal income tax (0% rate) with an income of up to UAH 1 million (PLN 85,528) per year

The Ukrainian system evenly but unfairly burdens any salary with a high rate. Whereas the Polish model maximally protects the funds of young professionals and the poor and even the middle class, leaving them with more money in their hands.

Thus, the myth of "low Ukrainian taxes" compared to European ones does not stand up to comparison with the Polish model, where the real burden on the wallet of an ordinary employee is significantly lower due to benefits and deductions.

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