Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)Jan 1, 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)Jan 1, 2027LawNon-taxable minimum rises to €570 a monthJan 1, 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)Jan 1, 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)Jan 1, 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductionsNov 1, 2026DueAutumn Budget — income tax thresholds already frozen to April 2031Oct 28, 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a monthOct 7, 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,125Oct 6, 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a monthOct 1, 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)Sep 15, 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)Aug 1, 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,600Jul 1, 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)Jul 1, 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.63Jun 1, 2026LawMinimum wage (SMIC) raised to €12.31 an hourJun 1, 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%Mar 31, 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)Mar 1, 2026LawNew 2026 IRS withholding tables for the mainland, Azores and MadeiraJan 1, 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%Jan 1, 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)Jan 1, 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a yearJan 1, 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a yearJan 1, 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%Jan 1, 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amountJan 1, 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)Jan 1, 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%Jan 1, 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,300Jan 1, 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,000Jan 1, 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%Jan 1, 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%Jan 1, 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)Jan 1, 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)Jan 1, 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a monthJan 1, 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)Jan 1, 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,416Jan 1, 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%Jan 1, 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)Jan 1, 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)Jan 1, 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a yearJan 1, 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)Jul 1, 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)Oct 1, 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)Aug 23, 2024
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Salary CodexPay & tax intelligence

Ukraine salary calculator · 2026

From gross pay we deduct personal income tax at 18% (5% for Diia City specialists) and the 5% military levy, apply the tax social benefit where it is due, and add the employer's 22% single social contribution. We also show the year as a whole and a comparison with 2025. UAH 30,000 gross a month leaves UAH 23,100.00 net.

Tax year 2026Rules v2026.2Verified 16 Oct 2026Checked DPS 2026

Assumptions

Net pay per month——
Net pay per year——
Total tax—
Marginal rate——
Cost to employer——

Net pay across salaries

Your profile from UAH 1,000 to UAH 80,000 gross a month. The dashed line is the income limit for the tax social benefit: above it the benefit disappears in full.

From gross to net

One month

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Payslip in detail

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LinePer monthPer yearShareBasis

Net pay at common salaries

General regime, main job, 2026; monthly amounts.

Gross / monthIncome taxMilitary levyNet / monthDeductionsEmployer cost
UAH 8,647UAH 1,556.46UAH 432.35UAH 6,658.1923.0%UAH 10,549.34
UAH 10,000UAH 1,800.00UAH 500.00UAH 7,700.0023.0%UAH 12,200.00
UAH 15,000UAH 2,700.00UAH 750.00UAH 11,550.0023.0%UAH 18,300.00
UAH 20,000UAH 3,600.00UAH 1,000.00UAH 15,400.0023.0%UAH 24,400.00
UAH 25,000UAH 4,500.00UAH 1,250.00UAH 19,250.0023.0%UAH 30,500.00
UAH 30,000UAH 5,400.00UAH 1,500.00UAH 23,100.0023.0%UAH 36,600.00
UAH 40,000UAH 7,200.00UAH 2,000.00UAH 30,800.0023.0%UAH 48,800.00
UAH 50,000UAH 9,000.00UAH 2,500.00UAH 38,500.0023.0%UAH 61,000.00
UAH 75,000UAH 13,500.00UAH 3,750.00UAH 57,750.0023.0%UAH 91,500.00
UAH 100,000UAH 18,000.00UAH 5,000.00UAH 77,000.0023.0%UAH 122,000.00

2026 taxes and contributions

From the Tax Code, the Single Social Contribution Act and the State Budget law.

Item2026
Personal income tax18% · Diia City 5%
Military levy5%
Employer social contribution22%
Minimum social contributionUAH 1,902.34
Social contribution ceilingUAH 172,940
Tax social benefitUAH 1,664 up to UAH 4,660
Minimum wageUAH 8,647

Employees pay no social contribution: the employer adds 22% on top of pay. At the main job the contribution is never below the minimum, even when pay is below the minimum wage; a Diia City resident pays exactly the minimum contribution.

2025 and 2026 compared

Rates are unchanged; the benefit, its income limit, the minimum wage and the contribution limits went up.

Item20252026
Personal income tax18%18%
Military levy5%5%
Tax social benefitUAH 1,514UAH 1,664
Income limit for the benefitUAH 4,240UAH 4,660
Minimum wageUAH 8,000UAH 8,647
Minimum social contributionUAH 1,760.00UAH 1,902.34
Social contribution ceilingUAH 160,000UAH 172,940
Diia City €240,000 limitUAH 10,484,520UAH 11,950,728
Salary Codex