Personal income tax stands at 18%, while the military levy is withheld taking benefits into account
The Ministry of Defence of Ukraine has clarified the specifics of withholding taxes from the remuneration of Armed Forces of Ukraine servicemen in 2026. In particular, the personal income tax (PIT) is 18%, and the military levy is 1.5% taking into account benefits for periods of participation in combat operations. This is reported by the portal PromPolitInform, citing information from the Ministry of Defence of Ukraine.
The payment of remuneration to servicemen of the Armed Forces of Ukraine is carried out in accordance with the legislation, in particular the Procedure approved by the Ministry of Defence Order No. 260 of June 7, 2018. According to these rules, remuneration includes monthly main and additional types, as well as one-time additional payments. When calculating funds, the rules for withholding PIT, the military levy, and the accrual of the single contribution to compulsory state social insurance are applied.
Specifics of remuneration taxation
These payments have different application mechanisms, since PIT and the military levy are withheld from taxable income, while the single social contribution (SSC) is accrued by the payer of the contribution separately. The personal income tax rate is 18 percent, however, a special compensation mechanism applies to servicemen. The amounts of PIT withheld from payments are directed exclusively to the payment of equivalent and full compensation for income losses of the respective category of citizens.
Procedure for paying the military levy
For servicemen, the military levy rate is 1.5 percent of taxable income. At the same time, during martial law, an exemption from this levy is provided for income in the form of remuneration for the period of direct participation in measures to ensure national security and defence, repel and deter armed aggression by the Russian Federation. If a serviceman participated in such measures only for a part of the month, the tax base is determined proportionally to the days not covered by the exemption.
Accrual of the single social contribution
The single contribution to compulsory state social insurance is accrued separately at the general rate of 22 percent. The SSC from the remuneration of servicemen is paid by military units according to established rules, and this contribution is not withheld from the amounts due to the serviceman for payment. In 2026, the maximum base for SSC accrual is 15 minimum wages established by law as of January 1 of the respective year, which is 129,705 hryvnias.
Calculation of payments in a non-combat position
A conditional calculation example for a soldier in a non-combat position in a rear military unit with the 8th tariff category and length of service from 1 to 5 years provides for a basic remuneration of 22,599.23 hryvnias. If entitled to an additional reward of 10,000 hryvnias, the total amount of accruals is 32,599.23 hryvnias. After withholding the military levy at the rate of 1.5 percent in the amount of 488.99 hryvnias, the amount payable will be 32,110.24 hryvnias.
Taxation of payments for combat missions
For servicemen performing combat missions, the final calculation depends on actual circumstances and documentary confirmation of days of participation in combat operations. For example, given 10 days of direct participation in combat operations and 21 days of performing other tasks, the military levy is calculated taking into account the period not subject to tax exemption. For an approximate calculation of payments for the main types on the platform of the Social Security Department of the Ministry of Defence of Ukraine, an online calculator is operational.
Photo: Ministry of Defence of Ukraine
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