Ukraine Salary Calculator 2026 — Gross to Net
Calculate your Ukrainian take-home pay after PDFO and military levy. Supports employee and FOP Group 3 modes.
Frequently Asked Questions
How is employee salary tax calculated in Ukraine?
Ukrainian employees pay two deductions from gross salary: PDFO (personal income tax) at a flat 18% and the military levy at 5% (increased from 1.5% on 01.12.2024 under Law No. 4015). There is no personal allowance for standard salaries. The employer separately pays 22% unified social contribution (YeSV) on top of gross — this is not deducted from the employee's pay.
What is FOP Group 3 (ФОП 3 групи)?
FOP (Fizychna Osoba Pidpryemets / ФОП) Group 3 is the most popular self-employment group for Ukrainian IT freelancers and remote workers. It replaces standard income tax with a 5% single tax on gross revenue, plus a 1% military levy (from 2025). You also pay a fixed monthly social contribution (YeSV) of 1 902.34 UAH (22% of minimum wage 8 647 UAH).
What is the FOP Group 3 revenue limit?
The annual revenue limit for FOP Group 3 in 2026 is 10 091 049 UAH (minimum wage 8 647 UAH × 1 167). If you exceed this limit, you must switch to the general tax system or register as a legal entity. Revenue is tracked on a cumulative basis throughout the calendar year.
Why was the military levy increased?
The military levy for employees was increased from 1.5% to 5% effective 01.12.2024 under Law No. 4015, as part of wartime fiscal measures. For FOP taxpayers, a 1% military levy on revenue was introduced from 01.01.2025 under Law No. 4113. These rates remain in effect for 2026.
What is the effective tax rate for employees vs FOP in Ukraine?
Employees pay an effective 23% of gross salary (18% PDFO + 5% military levy). FOP Group 3 pays 6% of revenue (5% single tax + 1% military levy) plus a fixed 1 902.34 UAH/month YeSV. For most IT freelancers earning above ~500 000 UAH/year, FOP Group 3 is significantly more tax-efficient than employment.
What about Diia City gig contracts?
If your employer is a Diia City resident company, you may work under a gig contract paying 5% PIT + 5% military levy (10% total) instead of the standard 18% + 5%. The employer covers YeSV. This calculator does not currently model the Diia City regime — use the employee mode as a baseline and note the difference.
Is the Ukraine calculator accurate for 2026?
This calculator uses 2026 rates: 18% PDFO + 5% military levy for employees, 5% single tax + 1% military levy for FOP Group 3, fixed YeSV of 1 902.34 UAH/month, and the 10 091 049 UAH annual revenue limit. It does not include Diia City gig contracts, FOP Groups 1–2, or the general tax system.