How we calculate Ukrainian net pay

The calculator follows the Tax Code of Ukraine, the law on the single social contribution and the State Budget laws for 2025 and 2026, as an employer applies them to salaries. Benefit amounts were checked against the State Tax Service table and notices — see data sources.

Personal income tax

Personal income tax (PDFO) is 18% of the taxable base (Tax Code 167.1). The base is gross pay less the tax social benefit where it applies (164.6). Employees pay no social contribution themselves, so nothing else comes off the base. Amounts are rounded to the kopiyka.

Military levy

Since 1 December 2024 the military levy on wages has been 5% (Tax Code, Section XX, subsection 10, item 16-1, as amended by Law 4015-IX). It is charged on the whole of gross pay: the tax social benefit does not reduce it. Service personnel pay 1.5% on their military pay; the calculator does not cover them.

Tax social benefit

The general benefit is 50% of the subsistence minimum for an able-bodied person on 1 January: UAH 1,514 in 2025 and UAH 1,664 in 2026 (169.1.1). It applies only when monthly pay does not exceed the income limit — the subsistence minimum × 1.4, rounded to the nearest 10 hryvnias: UAH 4,240 and UAH 4,660. One hryvnia more and the benefit is lost in full. A parent supporting two or more children under 18 gets 100% per child, and single parents and guardians 150% per child; for them the income limit is multiplied by the number of children (169.4.1). Some groups (students, people with group I–II disabilities, Chornobyl victims and others) get 150%, Heroes of Ukraine and certain others 200%. Where several grounds apply, only the largest one counts. The benefit is given at one workplace only, and only after the employee applies for it.

Diia City

Salary and gig-contract fees of a Diia City resident's specialists are taxed at 5% (Tax Code 170.14-1) while annual income stays within the equivalent of €240,000 at the National Bank rate on 1 January: UAH 11,950,728 in 2026. On the excess the employee tops the tax up to 18% through the annual return, and the calculator shows that in the annual summary. The military levy is 5%. The employer pays the minimum social contribution for each employee whatever the salary (Art. 8(14-1) of the contribution law). The 5% rate does not apply in the month the company becomes a resident, nor in months when it fails the residency requirements.

Employer social contribution

The employer adds 22% on top of pay as the single social contribution (ESV, Art. 8(5)). The base is capped at 20 minimum wages: UAH 160,000 in 2025 and UAH 172,940 in 2026 (the State Budget laws set aside the usual cap of 15 minimum wages for both years). At the main job the contribution can never be lower than the minimum — 22% of the minimum wage, UAH 1,902.34 in 2026: if pay is lower, the base is topped up to the minimum wage. For a second job or work without fixed hours the contribution is charged on actual pay.

The year as a whole

The employer's withholding on wages is final, so employees do not file an annual return (except for income above the Diia City limit). The annual summary assumes twelve identical months without bonuses, sick pay or holiday pay.

Tests

Not yet included

• The combined benefit where one of the children has a disability, and the benefit for the second parent.
• Bonuses, sick pay, holiday pay, wage indexation and the year-end benefit recalculation.
• Employees with disabilities (8.41% contribution), service personnel (1.5% levy) and part months.
• The tax rebate claimed in the annual return (mortgage interest, tuition, medical costs and so on).
• Civil-law contracts, sole proprietors (FOP) and foreign income.

Estimates only. Not tax, legal or financial advice.