The Military Levy Law Has Been Signed: How Much Will Ukrainians Pay After the War?
14 April 11:39
President Volodymyr Zelenskyy has signed a law extending the military levy for three years following the end of martial law. This is evidenced by the bill summary for Bill No. 15110 on the Verkhovna Rada website, which states that on April 14, the document was returned to parliament with the head of state’s signature, according to "Komersant Ukrainian"
“Returned with the signature of the President of Ukraine,” the bill’s record states.
This concerns amendments to the Tax Code of Ukraine, specifically to paragraph 16-1 of subsection 10 of Section XX “Transitional Provisions,” which regulate the collection of the military levy.
The law stipulates that the current military levy regulations will remain in effect for three more years following the year in which martial law is terminated or repealed.
What the law on the military levy provides
The new law extends the current provisions of tax legislation regarding the military levy for three years after the end of martial law.
The Ministry of Finance explained that this decision was made to fulfill Ukraine’s obligations under the Memorandum of Understanding with the IMF on economic and financial policy dated February 13, 2026.
The document also stipulates that the military levy will be credited to a special fund of the Ukrainian state budget and used to meet the needs of the Armed Forces of Ukraine.
What military levy rates will apply
After the law is signed, the current military levy rates will remain in effect for three years following the end of martial law in Ukraine.
For individuals, the rate will be 5%.
For military personnel and employees of the security and defense sector, it will remain at 1.5% of income in the form of monetary allowances, with the exception of income exempt from the military levy.
These parameters are already enshrined in the tax changes currently in effect.
For individual entrepreneurs in the 1st, 2nd, and 4th groups of the single tax, the military levy will amount to 10% of the minimum wage established as of January 1 of the reporting year.
For single tax payers in Group 3—individual entrepreneurs and legal entities, excluding e-residents—the rate will be 1% of income.
How much revenue will this generate for the budget
According to the Ministry of Finance’s calculations, continuing to collect the military levy at the current rates will allow for approximately 140 billion UAH to be raised for the state budget annually.
The Ministry of Finance provided this estimate after the Verkhovna Rada passed the law.
When the Rada adopted this law
The Verkhovna Rada adopted Bill No. 15110 on April 7, 2026.
It was voted on by 257 members of parliament.
During the parliamentary debate, deputies explicitly noted that the law provides for the continuation of the military levy at a rate of 5% for another three years after the end of martial law.
