Tax increases, pensions and electric vehicle duties: key innovations for Ukrainians from January 1
1 January 16:56
As the new year 2026 begins, Ukrainians will face a number of changes. As early as January, some citizens will be able to use free medical services and receive increased social benefits. At the same time, car maintenance costs will increase, and retirement will be postponed for some people. The business publication "Komersant Ukrainian" has prepared an overview of the key innovations that will come into effect in Ukraine on January 1, 2026.
Customs and border control on trains non-stop
Prime Minister Yulia Svyrydenko has announced that starting in January 2026, customs and border control on two international railroad routes will be carried out directly in the cars while the train is in motion – without long downtime at the border.
We are talking about Kyiv-Premysl and Kyiv-Chelm trains, which are used by more than 130 thousand passengers every month. In the future, this format is planned to be introduced on other international routes.
According to Svyrydenko, a similar system is already in place on some Intercity trains in the Polish direction: checks begin before arrival at the border. In the future, this practice will be gradually introduced on international night trains with sleeping cars.
Childbirth payments in 2026
on November 5, 2025, the Verkhovna Rada supported in the second reading the draft law No. 13532 aimed at supporting families with children and combining parenthood with work. The document provides for an increase in the one-time allowance after the birth of a child to UAH 50 thousand.
Starting from January 1, 2026, the payment for the first, second or subsequent child will amount to UAH 50,000 and will be provided in full at once. Previously, the allowance amounted to UAH 41,280, of which UAH 10,320 was paid as a lump sum and the rest was paid monthly for three years.
In addition, if the child is under one year old as of January 1, 2026, parents will receive an additional UAH 7,000 per month until the child reaches the age of one.
The same amount – UAH 7,000 – is planned to be paid to pregnant women before the birth of a child if they do not have an insurance record or an official job.
The changes will also affect the Baby Package program: now it can be ordered from the 36th week of pregnancy, not just after the birth of a child, as it was before.
Retirement age in Ukraine: conditions for retirement in 2026
Starting from the beginning of 2026, Ukraine will tighten the requirements for the insurance period required for the appointment of an old-age pension. The Pension Fund of Ukraine explained that such changes are provided for by the Law of Ukraine “On Compulsory State Pension Insurance”.
The insurance period is the period during which a person was a member of the insurance system and a single social contribution was paid monthly in the amount not less than the minimum. Starting from January 1, 2004, only those periods for which the unified social contribution was actually paid are included in the pensionable service record.
In 2026, the following minimum length of service will be required to receive a pension:
- at the age of 60 – at least 33 years;
- at the age of 63 – at least 23 years;
- at least 15 years at the age of 65.
For comparison, in 2025, these requirements were one year lower: 32, 22, and 15 years, respectively.
The current legislation provides for a gradual increase in the requirements for insurance period – by one year each year – until the age of 35 for retirement at the age of 60. At the same time, if a person reaches retirement age in 2025 but applies for a pension in 2026, the previous, lower requirements for length of service will apply – 32, 22 or 15 years, depending on age.
Ukrainians can check information about their insurance period and salary through the Pension Fund’s electronic service portal or in the Pension Fund’s mobile application. Periods of work before 2004 are confirmed by entries in the employment record book.
In case of insufficient work experience, citizens have the opportunity either to complete the required number of years or to compensate for the shortfall by voluntarily paying contributions for periods after 2004 by signing a corresponding agreement.
Salaries in Ukraine in 2026: what will change
According to the adopted state budget for 2026, starting from January 1, key social indicators – the minimum wage and the subsistence minimum – will increase in Ukraine.
In 2026, the following amounts are set:
- minimum wage – UAH 8,647 instead of UAH 8,000 (an increase of 8%);
- the general subsistence minimum – UAH 3,209 against UAH 2,920 (9.9%);
- subsistence minimum for able-bodied persons – UAH 3,328 instead of UAH 3,028 (9.9%);
- the subsistence minimum for persons who have lost their ability to work – UAH 2,595 instead of UAH 2,361 (9.9%).
Separately, the state budget for 2026 provides for a significant increase in the minimum wage for education workers. According to Danylo Hetmantsev, Chairman of the Tax Committee of the Verkhovna Rada, the salaries are expected to increase by 2.5 times.
According to the MP, the budget managed to preserve the amendments to increase teachers’ salaries and come closer to implementing Article 61 of the Law of Ukraine “On Education”. It provides that the salary of a teacher of the lowest qualification category should be equal to three minimum wages.
Thus, if the minimum wage is increased to UAH 8,647 starting from January 1, 2026, the minimum salary for teachers will be UAH 21,617.
It is worth noting that throughout 2026, the same level of minimum wage – UAH 21,617.5 – will be mandatory to maintain the reservation of employees of enterprises. If a booked employee receives an accrued salary lower than this amount, he or she may lose the right to be booked.
Medical examinations in 2026: who will be able to undergo them for free
Starting January 1, 2026, an updated National Vaccination Schedule will come into effect in Ukraine. The Ministry of Health reported that according to the new rules, vaccinations against tuberculosis, hepatitis B, measles, mumps, rubella, polio, diphtheria, tetanus, pertussis, Hib, and human papillomavirus remain mandatory.
One of the main innovations will be the introduction of a free one-time HPV vaccination for girls aged 12-13. For this purpose, the state has already purchased a modern nine-valent vaccine that provides protection against the most dangerous, including oncogenic, types of the virus.
In addition, starting in early 2026, Ukraine will launch a free preventive medical screening program for citizens aged 40 and older. Upon reaching this age, people will receive notifications in the Diia app with an offer to undergo a comprehensive examination.
After confirming participation, 2,000 hryvnias will be automatically credited to a special Diia.Card. These funds can be used exclusively to pay for screening in medical institutions. The entire list of examinations is planned to be carried out in one visit lasting approximately 60-90 minutes.
The names of alcoholic beverages will be updated in Ukraine
Starting from January 1, 2026, Ukraine will change the labeling of certain alcoholic beverages in connection with the fulfillment of obligations under the Association Agreement with the European Union. Ukrainian producers will be prohibited from using names that have the status of protected geographical indications in the EU, i.e., are associated with specific European regions.
The following names will disappear from the labels of domestic products:
- “cognac” – the name is allowed only for a drink from the Cognac region in France;
- “champagne” – exclusively for sparkling wines from Champagne;
- “port”;
- “sherry”
- “Madeira”;
- “calvados” and other similar names.
Ukrainian analogues of these beverages will be sold under generalized names, such as “brandy” or “sparkling wine”. The law provides for fines and administrative liability for non-compliance with the new labeling requirements.
VAT refund for electric vehicles: what will change in 2026
Starting from the beginning of 2026, the tax exemption for electric vehicles in Ukraine will cease to apply – they will again be subject to the standard VAT rate of 20%. This means that when importing electric cars, you will have to pay value added tax on the customs value of the car.
According to Stanislav Buchatsky, Head of the Automotive Market Research Institute, the new rules will apply not only to electric cars that will be imported after January 1, 2026, but also to those cars that have already been imported earlier but not yet sold. We are talking specifically about legal entities – companies that are VAT payers.
If an electric car was cleared for an individual and is not registered by the end of the year, no tax will be charged on it, as individuals are not VAT payers. At the same time, if the company did not manage to sell the car or the buyer did not register it before the end of the year, the tax service will charge 20% VAT regardless of the date of importation of the car – in 2025 or earlier.
Thus, some businesses may face additional tax costs if they do not complete the sale or registration of electric vehicles by the end of this year.
Traveling outside Ukraine
In 2026, border crossing conditions for most categories of citizens will remain the same as in 2025. However, a separate group of men aged 23 to 60 will be able to temporarily travel abroad. These are professionals working in the media and communications sector. Such travel will be for a limited period and will be possible only if a certain package of documents is available.
Utility bills
In 2026, most tariffs for household consumers regulated by the state will remain unchanged. In particular, a fixed price for electricity will remain in effect until April 30, and a moratorium on tariff increases will continue to apply to gas.
At the same time, gas transportation will become more expensive for businesses and other industrial consumers, which may affect the production costs of certain manufacturers. For households, the cost of gas delivery will be revised based on the previous year’s consumption.
Mobilization and booking of employees
General mobilization of men aged 25 to 60 who do not have legal grounds for postponement will continue to be in effect in Ukraine. At the same time, other categories of citizens may join the Armed Forces voluntarily.
As for the reservation, starting from January 1, 2026, some employees may lose this status. The main condition for retaining the reservation will be the level of salary – at least UAH 21,617.50 per month. It is worth noting that humanitarian organizations, in particular, have the right to book employees, and clear time limits and quotas have been set for critical enterprises.
Changes for students and applicants
Starting in January 2026, Ukrainian higher education institutions will introduce the so-called “zero course”. This is a preparatory program for applicants to take the NMT, which will be organized by the universities themselves. The training will last from three to six months and may be conducted remotely. Students will study Ukrainian language, mathematics, history of Ukraine and one additional subject of their choice. The national multi-subject test itself will be held in the same format.
