Ukrainian President Volodymyr Zelenskyy has signed a law from the IMF package on extending the payment of military tax for three years after the end of the war, according to the parliament's website, UNN reports.
Details
"14.04.2026 - returned with the President of Ukraine's signature," reads the message on the document's status.
On April 7, the Verkhovna Rada adopted this draft law "On Amendments to Paragraph 16-1 of Sub-section 10 of Section XX "Transitional Provisions" of the Tax Code of Ukraine regarding the collection of military tax" (№15110) as a basis and in its entirety.
The law provides for the extension of military tax payments at current rates for three years following the year in which martial law is terminated or canceled.
Maintaining current military tax rates
The law stipulates that for three years following the year in which martial law is terminated or canceled, the current military tax rates will apply:
- for individuals — 5% (for military personnel and employees of the security and defense sector — 1.5% of income in the form of monetary allowance (excluding income exempt from military tax);
- for individual entrepreneurs of the 1st, 2nd, and 4th single tax groups — 10% of the minimum wage established as of January 1 of the reporting year;
- for single tax payers of the 3rd group (individual entrepreneurs and legal entities, excluding e-residents) — 1% of income.
Targeted use of funds
The military tax will be credited to the special fund of the State Budget of Ukraine and will be used to meet the needs of the Armed Forces of Ukraine.
Fulfillment of international obligations
The adoption of the law is an important step for Ukraine to fulfill its international obligations, particularly within the framework of cooperation with the International Monetary Fund.
According to the Ministry of Finance's calculations, the continued collection of military tax at current rates will allow for attracting about 140 billion hryvnias to the state budget annually.