Calculate Ukrainian personal income tax (PDFO 18%), 5% military levy, and employer social contributions (ESV 22%). Compare with FOP single tax regimes.
How to Use This Ukraine Income Tax Calculator
Enter your monthly gross salary in hryvnias (UAH). The calculator shows your PDFO (18%), military levy (5%), employer ESV (22%), and your net take-home pay. Results update instantly.
Remember: ESV is paid by your employer on top of your gross salary โ it doesn't reduce your take-home pay, but it represents the true cost of your employment to your employer.
The Formula
PDFO = Gross ร 18%
Military Levy = Gross ร 5% (or 1.5% / 0% for exempt)
Net Salary = Gross โ PDFO โ Military Levy
Employer ESV = Gross ร 22% (paid by employer, not deducted from you)
Total Employer Cost = Gross + ESV
Example
Olena, โด35,000/month gross salary:
PDFO: 35,000 ร 18% = โด6,300
Military Levy: 35,000 ร 5% = โด1,750
Net salary: 35,000 โ 6,300 โ 1,750 = โด26,950 (76.9% of gross)
Employer ESV: 35,000 ร 22% = โด7,700
Total employer cost: โด42,700/month
Frequently Asked Questions
What is the income tax rate in Ukraine for 2026?
Ukraine charges a flat 18% Personal Income Tax (PDFO โ Podatkok na Dokhody Fizychnykh Osib) on employment income. Since late 2024, a Military Levy (Viyskovy Zbir) of 5% also applies, raised from the previous 1.5% rate. Combined, the total deduction on gross wages is 23% for employees. The employer additionally pays 22% Unified Social Contribution (ESV) on top of gross salary.
Who is exempt from the military levy in Ukraine?
Pensioners receiving pension income are exempt from the 5% military levy on their pension payments. However, if a pensioner also has employment income, the military levy applies to that employment income. Certain categories of disability benefits and social assistance payments may also be exempt. Active military personnel receiving combat allowances may have different treatment under wartime provisions.
What is the Unified Social Contribution (ESV/ะฃะกะ) in Ukraine?
The Unified Social Contribution (ESV โ Yedynyy Sotsialnyy Vnesok) is 22% of gross salary paid entirely by the employer. Unlike many countries, Ukrainian employees do not pay social security contributions โ only the employer does. The ESV is calculated on gross salary up to 15 minimum wages per month (approximately 120,000 UAH in 2026). Above this ceiling, the ESV still applies at 22%.
What are the FOP (private entrepreneur) tax regimes in Ukraine?
Ukrainian private entrepreneurs (FOP โ Fizychna Osoba Pidpryyemets) can choose from single tax groups: Group 1 (street trade, markets): up to 167 minimum wages income/year (~1.3M UAH), pay up to 10% of subsistence minimum monthly (~340 UAH); Group 2 (B2C services, trade): up to 834 minimum wages (~6.7M UAH), pay up to 20% subsistence minimum (~680 UAH); Group 3 (any activity): income up to 1,167 minimum wages, pay 5% of revenue (or 3% + VAT). All groups also pay ESV: ~1,430 UAH/month.
Is Ukraine's wartime 5% military levy permanent?
The 5% military levy was increased from 1.5% to 5% in late 2024 as part of wartime financing measures. It applies to wages, salaries, and most civil income. The levy was introduced as a temporary measure but has been extended. The standard pre-war rate was 1.5%. If martial law ends, the rate may return to 1.5%, but as of 2026, 5% remains in effect. The total effective tax on gross wages is therefore 18% PDFO + 5% military levy = 23%.