DoubleTaxationTaxes on salary: Ukraine
How much tax and social security is paid on a salary in Ukraine, what is left as take-home pay, and which special tax regimes exist.
Calculation for a gross salary of €60,000 per year
| Gross salary | UAH 29,72,994 ≈ €60,000 |
|---|---|
| Income tax | |
| ПДФО | UAH 5,35,139 ≈ €10,800 |
| Військовий збір | UAH 1,48,650 ≈ €3,000 |
| Take-home pay | UAH 22,89,205 ≈ €46,200 |
| Employer contributions and payroll taxes | |
| ЄСВ | UAH 4,56,562 ≈ €9,214 |
| Employer's labour cost | UAH 34,29,556 ≈ €69,214 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
This country is not covered by OECD Taxing Wages; the calculation is ours, using the same methodology.
Special tax regimes
These regimes are not included in the calculation above: each has its own conditions.
Спрощена система оподаткування (єдиний податок), групи 1–3
Who: Individual entrepreneurs (FOP) with income within the group limit; group 3 — 1,167 minimum wages per year.
Instead of PIT: groups 1–2 — fixed monthly tax (up to 10% of the subsistence minimum / 20% of the minimum wage), group 3 — 5% of revenue (3% for VAT payers); military levy — 10% of the minimum wage per month (groups 1, 2) or 1% of revenue (group 3); own USC — at least 22% of the minimum wage per month.
Legal basis: Податковий кодекс України, ст. 291–293 (пп. 291.5.7), ст. 298; п. 16-1 підрозд. 10 розд. XX
Дія.City: працівники та гіг-спеціалісти резидентів
Who: Employees and gig specialists of Diia.City resident companies (IT and related fields).
PIT 5% (up to EUR 240,000 a year), military levy 5%, USC — 22% of the minimum wage regardless of income.
Загальна система оподаткування фізичної особи — підприємця
Who: Sole proprietors (FOP) who have not chosen the single tax or cannot use it (including non-residents and certain activities).
18% personal income tax and 5% military levy on net taxable income (revenue minus documented business expenses). Advance payments by 20 April, 20 July and 20 October; annual return by 1 May. Social contribution (ЄСВ) 22% of net income, at least UAH 1,902.34 a month in 2026.
Legal basis: Податковий кодекс України, п. 167.1, ст. 177, пп. 49.18.4; п. 16-1 підрозд. 10 розд. XX; Закон № 2464-VI, ст. 7, 8
Tax residence
When Ukraine treats you as a tax resident
- Your only home is in Ukraine — you are a Ukrainian tax resident.
- Your family lives permanently in Ukraine — a sufficient condition for a centre of vital interests in Ukraine.
- You are registered as an individual entrepreneur (FOP) in Ukraine — a sufficient condition for a centre of vital interests in Ukraine.
- You have declared Ukraine as your main place of residence — a sufficient ground to treat you as resident.
- Your centre of vital interests is in Ukraine.
- You spent 183 days or more in Ukraine — you are a Ukrainian tax resident.
- The earlier criteria gave no answer; as a citizen of Ukraine you are treated as a Ukrainian resident.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- The tax social benefit does not apply: salary exceeds the income limit (Tax Code, 169.4.1).
- Employer USC 22% up to the maximum base of 20 minimum wages per month; equal monthly salary.
- Local taxes — location: Kyiv
- Tax period: 2026-01-01 – 2026-12-31
- Exchange rate: 1 EUR = 49.5499 UAH (National Bank of Ukraine, official exchange rate, 02/01/2026)
Sources
- Податковий кодекс України, ст. 167 (ставки ПДФО), п. 16-1 підрозд. 10 розд. XX (військовий збір 5 %)
- Закон «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування» № 2464-VI, ст. 1, 8
- Закон «Про Державний бюджет України на 2026 рік» № 4695-IX, ст. 7 (мінімальна зарплата 8 647 грн)
- ДПС: максимальна база ЄСВ у 2026 році — 172 940 грн (20 мінімальних зарплат)
Data checked: 01/11/2026. An indicative calculation for a typical case. Not tax advice.