The changes take effect upon official publication and apply retrospectively from 1 June 2026
The Cabinet of Ministers of Ukraine has adopted a resolution clarifying the procedure for military personnel to confirm eligibility for a military tax exemption. The decision ensures that combat incentive payments under updated mechanisms remain untaxed. This is reported by the portal PromPolitInform, citing information from the Ministry of Defence of Ukraine.
The government decision aligns the tax exemption procedure with Cabinet Resolution No. 768 of 12 June 2026. That regulatory act introduced additional motivational payments for frontline troops carrying out special tasks.
Previously, confirmation of the tax exemption relied exclusively on documentation related to additional remuneration under Resolution No. 168 of 28 February 2022. The updated rules eliminate the administrative discrepancy between the two remuneration frameworks.
Documents confirming tax exemption eligibility
The government formally expanded the list of records accepted to verify tax-exempt status for frontline payouts. Financial and tax authorities will now accept copies and extracts of commanders’ orders authorising rewards granted under Resolution No. 768.
This applies to payments awarded for direct engagement in combat, executing assault operations, and completing other combat or specialized missions. It also covers incentive rewards for capturing enemy personnel and eliminating opposing forces.
Scope of the regulatory changes
The resolution does not expand the categories of beneficiaries eligible for tax relief, nor does it create new tax advantages. Its purpose is solely to establish proper evidentiary documentation for privileges already provided by law.
The provisions take effect on the date of official publication but apply retroactively from 1 June 2026. This mirrors the original implementation date of Cabinet Resolution No. 768.
Legal framework and fiscal impact
The core regulation governing exemptions from the military levy remains Resolution No. 1161 of 30 December 2015. It defines how service members actively repelling armed aggression by the Russian Federation verify their operational status.
Enacting the clarified mechanism will not require additional funding from the state or local budgets. Orders issued under the revised incentive structure will be treated identically to records under Resolution No. 168.
Photo: Ministry of Defence of Ukraine
