Starting July 1, the military levy must be paid into new accounts: what will change
30 June 04:02
Effective July 1, 2026, the procedure for remitting the military levy in Ukraine will change. Funds paid by citizens and businesses will be transferred in full to a special fund of the State Budget of Ukraine. This was announced by the State Tax Service of Ukraine and the State Treasury Service, according to "Komersant Ukrainian".
These funds will be used to pay salaries to servicemen of the Armed Forces of Ukraine. Due to this change in the mechanism, the State Treasury Service has opened new budget accounts.
What’s Changing Starting July 1
From July 1 through December 31, 2026, the military levy will no longer be credited under the old system but will instead be deposited directly into a special fund of the state budget.
All such revenues must be used to fund the pay of service members of the Armed Forces of Ukraine.
These changes are provided for by Law of Ukraine No. 4908-IX of June 10, 2026, “On Amendments to the Law of Ukraine ‘On the State Budget of Ukraine for 2026’ Regarding Financial Support for the Security and Defense Sector.”
The new procedure specifically concerns the allocation of funds. In its announcement, the State Tax Service did not announce any changes to military levy rates effective July 1.
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To Which Accounts Should the Military Levy Be Paid
The Treasury is opening new accounts under five budget revenue classification codes:
- 11011000;
- 11011001;
- 11011600;
- 11011700;
- 11011800.
Starting July 1, payments using these codes must be made exclusively to the updated account details.
The Tax Service urges taxpayers not to copy account numbers from old payment orders, accounting software, or saved templates without first verifying them.
Where to Find the New Account Information
The current account details vary depending on the region and the payer’s category.
You can check them:
- In the taxpayer’s Electronic Account.
- In the “Accounts for Payments” section on the State Tax Service website.
- On the website of the relevant regional Tax Service office.
- Through the local State Tax Service office where you are registered for tax purposes.
The Treasury emphasizes that it is the State Tax Service authorities that provide taxpayers with information about current account details and post them in the Electronic Taxpayer Portal.
What happens if you pay into the old account
Some regional offices of the State Tax Service have warned that funds transferred after July 1 to old accounts may not be credited to the correct destination.
Such payments may be classified as unidentified receipts and returned to the taxpayer.
As a result, a situation may arise where an individual or business has actually transferred the funds, but the tax liability remains outstanding.
This could lead to:
- the accumulation of tax debt;
- the imposition of a fine or penalty;
- the need to make a repeat payment;
- filing a claim for a refund of an erroneous payment;
- additional correspondence with the tax authority.
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