Military Levy Revenues Increased Fourfold: Top Payers.

From January to May 2025, taxpayers have already transferred over 61.6 billion UAH to the budget for military needs. This amount is almost four times higher than the same period last year, when 16.4 billion UAH was received. The increase led to a rise in the military levy rate to 5% starting December 1, 2024, and supported taxpayers who fulfill their financial obligations on Time and support the armed forces.

The reason for the increase is the rise in the military levy rate to 5% starting December 1, 2024, and the conscious position of taxpayers who timely pay taxes and support our military.

The largest amounts of military levy were paid in Kyiv (20.1 billion UAH), Dnipropetrovsk region (7.1 billion UAH), Lviv region (4.7 billion UAH), and Kharkiv region (3.9 billion UAH). The military levy is paid by all categories of taxpayers, depending on their status.

Military Levy Rates for Different Categories of Taxpayers

• Individual entrepreneurs of the first, second, and fourth groups: 10% of the minimum wage;
• Third group of single tax payers, excluding e-residents: 1% of income received quarterly;
• Entrepreneurs under the general taxation system: 5% of net annual taxable income;
• From hired employees: 5% of accrued wages.

From January to May 2025, taxpayers have already transferred over 61.6 billion UAH to the budget for military needs. The growth in this indicator compared to the same period last year is due to the increase in the military levy rate and timely tax payments by taxpayers. The largest amounts of military levy came from Kyiv, Dnipropetrovsk, Lviv, and Kharkiv regions.