Tax hikes, pension changes, and import duties on electric vehicles: key changes for Ukrainians starting January 1
1 January 16:56
РОЗБІР ВІД 
As 2026 begins, Ukrainians can expect a number of changes. Starting in January, certain citizens will be able to access free medical services and receive increased social benefits. At the same time, the cost of owning a car will rise, and retirement will be postponed for some people. The business publication "Komersant Ukrainian" has prepared an overview of the key changes that will take effect in Ukraine starting January 1, 2026.
Customs and border control on non-stop trains
Prime Minister Yulia Svyrydenko announced that starting in January 2026, customs and border control on two international rail routes will be conducted directly in the train cars while the train is in motion—without lengthy stops at the border.
This applies to the Kyiv–Przemyśl and Kyiv–Chełm routes, which are used by over 130,000 passengers each month. In the future, this format is planned to be introduced on other international routes as well.
According to Svyrydenko, a similar system is already in place on select Intercity trains heading to Poland: inspections begin even before the train reaches the border. In the future, this practice will be gradually introduced on international night trains with sleeper cars as well.
Childbirth Benefits in 2026
On November 5, 2025, the Verkhovna Rada approved Bill No. 13532 in its second reading, which aims to support families with children and help parents balance parenthood with work. The bill provides for an increase in the one-time childbirth benefit to 50,000 hryvnias.
Starting January 1, 2026, the payment for the first, second, or subsequent child will be 50,000 UAH and will be provided in full immediately. Previously, the benefit was 41,280 UAH, of which 10,320 UAH was paid as a lump sum, and the remainder was paid monthly over three years.
In addition, if the child has not yet turned one year old as of January 1, 2026, parents will receive an additional 7,000 hryvnias per month, in addition to the standard 860 hryvnias, until the child reaches one year of age.
The same amount—7,000 UAH—is planned to be paid to pregnant women before the child’s birth if they lack insurance coverage or formal employment.
The changes will also affect the “Baby Box” program: it will now be possible to order it as early as the 36th week of pregnancy, rather than only after the child’s birth, as was previously the case.
Pensionable Service in Ukraine: Retirement Requirements in 2026
Starting in 2026, Ukraine will tighten the requirements for the insurance record needed to qualify for an old-age pension. The Pension Fund of Ukraine explained that these changes are provided for by the Law of Ukraine “On Compulsory State Pension Insurance.”
Insurance service is defined as the period during which a person was enrolled in the insurance system and for which a single social contribution of no less than the minimum amount was paid monthly. Starting January 1, 2004, only those periods for which the single social contribution was actually paid are counted toward the service record.
In 2026, the following minimum service record is required to qualify for a pension:
- at age 60 — at least 33 years;
- at age 63 — at least 23 years;
- at age 65 — at least 15 years.
For comparison, in 2025, these requirements were one year lower—32, 22, and 15 years, respectively.
Current legislation provides for a gradual increase in the requirements for insurance coverage—by one year each year—until reaching 35 years for retirement at age 60. At the same time, if a person reached retirement age in 2025 but applies for a pension in 2026, the previous, lower requirements for insurance coverage will apply—32, 22, or 15 years, depending on age.
Ukrainians can check information about their accumulated insurance record and salary through the Pension Fund’s electronic service portal or the PFU mobile app. Periods of employment prior to 2004 are confirmed by entries in the employment record book.
If their work history is insufficient, citizens have the option to either work the required number of years or compensate for the shortfall by voluntarily paying contributions for periods after 2004 by entering into a corresponding agreement.
Wages in Ukraine in 2026: What Will Change
According to the approved state budget for 2026, key social indicators—the minimum wage and the subsistence minimum—will increase in Ukraine starting January 1.
The following amounts have been set for 2026:
- minimum wage — 8,647 UAH instead of 8,000 UAH (an 8% increase);
- general subsistence minimum — 3,209 UAH versus 2,920 UAH (9.9%);
- subsistence minimum for able-bodied persons — 3,328 UAH instead of 3,028 UAH (9.9%);
- subsistence minimum for persons who have lost their ability to work — 2,595 UAH instead of 2,361 UAH (9.9%).
Separately, the 2026 state budget provides for a significant increase in the minimum wage for education sector employees. According to Danylo Getmantsev, chairman of the Verkhovna Rada’s Tax Committee, salaries are planned to increase by 2.5 times.
As the MP noted, during the budget’s adoption, it was possible to retain amendments regarding salary increases for teachers and move closer to complying with Article 61 of the Law of Ukraine “On Education.” It stipulates that the base salary of a teacher in the lowest qualification category must equal three minimum wages.
Thus, if the minimum wage is raised to 8,647 UAH starting January 1, 2026, the minimum base salary for teaching staff will be 21,617 UAH.
It is worth noting that throughout 2026, a similar minimum wage level—21,617.5 UAH—will also be mandatory for retaining employees at enterprises. If a retained employee receives a calculated salary lower than this amount, they may lose their retention status.
Medical examinations in 2026: who will be eligible for free care
Starting January 1, 2026, the updated National Immunization Schedule will take 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, whooping cough, HIV infection, and human papillomavirus (HPV) remain mandatory.
One of the main innovations will be the introduction of a free single-dose HPV vaccination for girls aged 12–13. To this end, the government has already purchased a modern nine-valent vaccine that provides protection against the most dangerous, particularly oncogenic, types of the virus.
In addition, starting in early 2026, Ukraine will launch a program of free preventive medical screening for citizens aged 40 and older. Upon reaching this age, people will receive a notification in the “Dія” app inviting them to undergo a comprehensive examination.
Upon confirming participation, 2,000 hryvnias will be automatically credited to a special Diya Card. These funds can be used exclusively to pay for screening at medical facilities. The entire list of examinations is planned to be conducted in a single visit lasting approximately 60–90 minutes.
Ukraine to update names of alcoholic beverages
Starting January 1, 2026, the labeling of certain alcoholic beverages in Ukraine will change in accordance with obligations under the Association Agreement with the European Union. Ukrainian producers will be prohibited from using names that have protected geographical indication status in the EU, meaning they are associated with specific European regions.
The following names will disappear from the labels of domestic products:
- “cognac” — a name permitted only for beverages from the Cognac region in France;
- “champagne” — exclusively for sparkling wines from Champagne;
- “port”;
- “sherry”;
- “Madeira”;
- “Calvados” and other similar names.
Ukrainian equivalents of these beverages will be sold under generic names, such as “brandy” or “sparkling wine.” Failure to comply with the new labeling requirements is subject to fines and administrative liability under the law.
VAT Refunds on Electric Vehicles: What Will Change in 2026
Starting in early 2026, the tax exemption for electric vehicles in Ukraine will expire—the standard 20% VAT rate will once again apply to them. This means that when importing electric vehicles, you will have to pay value-added tax based on the car’s customs value.
As explained by Stanislav Buchatsky, head of the Automotive Market Research Institute, the new rules will apply not only to electric vehicles imported after January 1, 2026, but also to those vehicles that were imported earlier but have not yet been sold. This specifically refers to legal entities—companies that are VAT payers.
If, however, an electric vehicle was cleared through customs in the name of an individual and not registered by the end of the year, no tax will be charged on it, since individuals are not VAT payers. At the same time, if a company fails to sell the vehicle or the buyer does not complete its registration by the end of the year, the tax authority will charge 20% VAT regardless of the vehicle’s import date—whether 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. At the same time, a specific group of men aged 23 to 60 will be able to temporarily travel abroad. This applies to professionals working in the media and communications sectors. Such travel will be time-limited and possible only with a specific set of documents.
Utility Bills
In 2026, most state-regulated tariffs for residential consumers will remain unchanged. Specifically, a fixed price for electricity will remain in effect until April 30, and the moratorium on gas rate increases will continue.
At the same time, gas transportation costs will rise for businesses and other industrial consumers, which may affect the production costs of certain manufacturers. For households, however, gas delivery costs will be adjusted based on consumption volumes from the previous year.
Mobilization and Reserving of Workers
In Ukraine, general mobilization will continue for men aged 25 to 60 who have no legal grounds for deferment. At the same time, other categories of citizens may join the Armed Forces voluntarily.
Regarding employee reservations, starting January 1, 2026, certain employees may lose this status. The primary condition for maintaining the reservation will be the salary level—no less than 21,617.50 UAH per month. It is worth noting that humanitarian organizations, in particular, have the right to reserve employees, and clear time limits and quotas have been established for critically important enterprises.
Changes for School Students and College Applicants
Starting in January 2026, Ukrainian higher education institutions will introduce the so-called “zero course.” This is a preparatory program for applicants taking the National Multidisciplinary Test (NMT), which will be organized by the universities themselves. The program will last three to six months and may be offered in a distance learning format. Students will study the Ukrainian language, mathematics, Ukrainian history, and one additional subject of their choice. The format of the National Multidisciplinary Test itself will remain unchanged.
