[{"data":1,"prerenderedAt":130},["ShallowReactive",2],{"income-tax-calculator-ukraine":3},{"id":4,"title":5,"bestFor":6,"body":12,"country":26,"countryFacts":27,"countrySlug":33,"description":18,"excerpt":34,"extension":35,"faqs":36,"flag":49,"heroImage":34,"howItWorks":50,"lastUpdated":54,"meta":55,"metaDescription":57,"metaTitle":58,"navigation":59,"otherTaxes":60,"pageType":81,"path":82,"relatedFormations":83,"relatedGuides":84,"seo":85,"stem":86,"summaryCards":87,"taxBracketSections":104,"taxBrackets":105,"taxRates":109,"taxSlug":121,"taxType":122,"visas":123,"watchOut":124,"__hash__":129},"taxes\u002Fcountry\u002Fukraine\u002Fincome-tax.md","Income tax in Ukraine",[7,8,9,10,11],"Employees","Expats","Contractors","High earners","Cross-border workers",{"type":13,"value":14,"toc":22},"minimark",[15,19],[16,17,18],"p",{},"Ukrainian salary tax is one flat rate plus one wartime surcharge: 18% on everything, 5% more for the military levy, 23% out the door through employer withholding. No bands, no progression, no year-end bracket surprises — the levy is the only moving part, up from 1.5% in late 2024 and extended in April 2026 well past martial law. General-system entrepreneurs add 22% unified social charges on net income, while simplified groups pay token fixed sums or 1% of turnover that make micro-business nearly frictionless.",[16,20,21],{},"Diia City is the system's pressure valve for tech: 5% income tax plus 5% levy with social charges on minimum-wage base only, for employees and gig specialists alike. Residence follows a four-step cascade — domicile, vital interests, 183 days, citizenship — with worldwide scope and treaty relief requiring apostilled foreign-tax proof. Wartime refugees sit in the hardest position: Ukraine maintains residence claims unless treaty tie-breaks move them, while host-country concessions largely expired. Withholding runs monthly and the levy offers no foreign credit, so cross-border workers price it as a final cost.",{"title":23,"searchDepth":24,"depth":24,"links":25},"",2,[],"Ukraine",{"region":28,"currency":29,"taxTreaties":30,"euBlacklist":31,"fatfStatus":32},"Europe","UAH","70","No","Not listed","ukraine",null,"md",[37,40,43,46],{"question":38,"answer":39},"Do expats pay income tax in Ukraine?","Yes, if resident or earning Ukrainian income. Residents pay 18% plus 5% levy on worldwide income with treaty relief.",{"question":41,"answer":42},"What is the income tax rate in Ukraine?","A flat 18% plus 5% military levy for 23% combined, with Diia specialists at 5% plus 5%.",{"question":44,"answer":45},"How are small businesses taxed in Ukraine?","Simplified entrepreneurs pay UAH 864.70 monthly or 1% of turnover by group, while Diia tech pays 5% plus 5%.",{"question":47,"answer":48},"Does the military levy apply to everything?","Nearly: salary, contracts, gains, dividends, rents and inheritances all carry 5%, with reduced rates only for service pay.","🇺🇦",[51,52,53],"Ukraine taxes residents on worldwide income. Domicile, vital interests, 183 days or citizenship each establish residence with treaty tie-breaks for dual claims.","Salary pays a flat 18% plus 5% military levy for 23% combined, withheld by employers. The levy rose from 1.5% in late 2024 and runs through martial law plus three years.","Diia City employees and gig specialists pay 5% plus 5% with social charges on minimum-wage base only. Small entrepreneurs pay UAH 864.70 monthly or 1% of turnover by group.","September 2026",{"taxCalculatorFormula":56},"ukraine-2026","Ukraine income tax guide for expats and employees. See the flat 18%, 5% military levy, Diia lanes, entrepreneur rates and residence.","Ukraine income tax: 18% flat rate and wartime levy (2026)",true,[61,65,69,73,77],{"title":62,"slug":63,"icon":64},"Wealth tax","wealth-tax","💰",{"title":66,"slug":67,"icon":68},"Inheritance tax","inheritance-tax","🏛️",{"title":70,"slug":71,"icon":72},"Capital gains tax","capital-gains-tax","📈",{"title":74,"slug":75,"icon":76},"Corporate tax","corporate-tax","🏢",{"title":78,"slug":79,"icon":80},"Dividend tax","dividend-tax","💸","tax","\u002Fcountry\u002Fukraine\u002Fincome-tax",[],[],{"title":5,"description":18},"country\u002Fukraine\u002Fincome-tax",[88,92,96,100],{"label":89,"value":90,"note":91},"Personal income tax","18%","Flat rate",{"label":93,"value":94,"note":95},"Military levy","5%","Wartime, extended",{"label":97,"value":98,"note":99},"Combined salary","23%","Withheld total",{"label":101,"value":102,"note":103},"Diia rate","5% + 5%","Tech specialists",[],[106],{"band":107,"rate":90,"note":108},"All taxable income","Flat rate plus 5% military levy",[110,112,113,115,118],{"label":91,"value":90,"badge":111},"All income",{"label":93,"value":94},{"label":114,"value":94},"Diia PIT",{"label":116,"value":117},"Entrepreneur lane","1% \u002F fixed",{"label":119,"value":120},"General FOP","18% + 22% USC","income-tax","Income tax",[],[125,126,127,128],"Flat 18% excludes the 5% levy everywhere. Every band-free calculation still needs the wartime top-up added.","Guides quoting 1.5% levy are pre-December-2024. The 5% rate with 2026 extension is the only current figure.","Refugees keep Ukrainian residence until tie-breaks say otherwise. Host-country concessions mostly expired — model both sides.","General-system entrepreneurs add 22% social charges. The 18% headline for self-employed excludes the USC layer.","QXXoTHhTCHQzZa7WAWjtSIOQ05_Rlaps4Rk8dEUeyJc",1788594247482]