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Free calculator · 2026 rates
Ukraine Salary After Tax Calculator — 2026
Income tax
23–23%
Social
0%
Corp tax
18%
Dividends
14%
Currency
UAH
Country
Gross salary (UAH)
Period
2026 rates. Estimates only — not tax advice.
Ukraine Income Tax — How It Works
In Ukraine, a UAH 400,000 gross annual salary (approximately €9,600) results in UAH 308,000 take-home pay after personal income tax (PIT) and the military levy in 2026. Ukrainian personal income tax is a flat 18% applied to all employment income with no personal allowance. The military levy, increased from 1.5% to 5% in October 2024 due to the ongoing war effort, brings the total employee deduction to 23% of gross. Employees do not pay unified social tax (UST) — this was eliminated for employees in 2016, though employers continue to pay 22% UST on payroll. Dividend income is taxed at 9% PIT plus 5% military levy, totalling 14%. Ukraine's tax treaties may reduce withholding rates. Many Ukrainian entrepreneurs use sole proprietorship (FOP) status under the simplified taxation system — paying flat quarterly payments — to significantly reduce their overall tax burden.
Example: UAH400,000 gross salary
Ukraine Salary Tax — FAQ
What is the income tax rate in Ukraine in 2026?
Ukrainian personal income tax (PIT) is a flat 18% on employment income, with no tax-free personal allowance. In addition, the military levy of 5% (raised from 1.5% in October 2024) applies to all income. Total deduction from gross salary is 23%. Employers additionally pay 22% UST, not visible in the employee's payslip.
What is the FOP simplified tax system in Ukraine?
The FOP (Fizychna Osoba Pidpryemets — private entrepreneur) simplified taxation system allows Ukrainian individuals to register as sole traders and pay a flat quarterly single tax instead of standard PIT. Group 3 FOPs pay 5% on revenue (or 3% with VAT registration). This is widely used by IT freelancers and consultants to legally reduce their tax burden.
How are dividends taxed in Ukraine?
Dividends paid to Ukrainian individual shareholders are taxed at 9% personal income tax plus the 5% military levy, totalling 14%. Corporate dividends paid to other entities may also attract advance corporate tax payments. International dividends received from foreign companies by Ukrainian tax residents are taxed at 18% PIT + 5% military levy.
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