Ukraine Salary Calculator 2026
Gross-to-net salary calculator for Ukraine. For employees and sole proprietors (ФОП).
Sourced from official government publications
Tax rules last verified
Built by SalaryCalc team
How salary tax works in Ukraine in 2026
This calculator models 4 tax regimes for Ukraine — 2 for employed staff and 2 for freelancers and company owners. All amounts are calculated in UAH and can be displayed in another currency at current exchange rates. Each regime below lists the rates, thresholds and contributions the calculator applies; select one above to see it worked through on your own figure.
Employment income
Standard Employee (Загальна система найму)
Standard salaried employment under the Tax Code of Ukraine
Standard salaried employment under the Tax Code of Ukraine. Universal PIT (18%) + Military Levy (5%) on gross — combined 23% deduction. Employer ESV (22%, capped at 15× МЗП) is paid on top, not deducted from net.
- 18% PIT on gross
- 5% Military Levy
- 23% combined deduction
- Employer ESV 22% (capped 15× МЗП)
- No personal allowance in IT range
Diia City Employee (Резидент Дія Сіті, найманий)
Employer must be Diia City resident
Special employment regime for staff of Diia City–resident companies (Law 1667-IX). PIT 5% + Military Levy 5% on gross — 10% combined deduction (vs 23% standard). Employer ESV is fixed at 1 902.34 UAH/month regardless of salary.
- 5% PIT + 5% ML
- 10% combined deduction
- Employer ESV: 1 902.34 UAH/mo flat
- Employer must be Diia City resident
Eligibility: employer holds active Diia City resident status (state registry at city.diia.gov.ua). The toggle is the regime selector itself — no per-regime modifier needed. The 5% PIT rate applies to annual income up to the EUR 240 000 equivalent; the excess is taxed at the standard 18% (not modelled — the threshold is far above the range this calculator targets).
Freelance, self-employed and company regimes
FOP Group 3, 5% non-VAT (ФОП 3 група, 5%)
Up to 10.09M UAH/year revenue; VAT-exempt by definition
Sole Proprietor (FOP / ФОП) Group 3 — the dominant choice for Ukrainian IT freelancers exporting services. 5% single tax + 1% military levy on revenue, plus fixed ESV. VAT-exempt by definition.
- 5% single tax on revenue
- 1% military levy
- ESV: 1 902.34 UAH/month flat
- Revenue cap: 10.09M UAH/year
- No expense deduction needed
If your counterparty is a Diia City resident, the GIG-contract regime (5% PIT + 5% ML, ESV employer-paid) may be a better fit.
Diia City GIG-contract (Дія Сіті, ГІГ-контракт)
Counterparty must be Diia City resident
B2B GIG-contractor relationship with a Diia City–resident counterparty (Law 1667-IX). Counterparty pays PIT 5% + Military Levy 5% on gross at Diia City rates, plus ESV at the minimum-wage base. Effective math is identical to Diia City Employee — only the legal relationship differs.
- 5% PIT + 5% ML (GIG)
- 10% combined deduction
- Counterparty ESV: 1 902.34 UAH/mo flat
- Counterparty must be Diia City resident
Not a FOP — no single tax, no VAT, no FOP revenue cap. The Diia City counterparty withholds and remits PIT, ML, and ESV. The 5% PIT rate applies to annual income up to the EUR 240 000 equivalent; the excess is taxed at 18% (not modelled).
Official sources for Ukraine
The rates and thresholds above are taken from State Tax Service of Ukraine — 2026 rates.
Figures are estimates for the 2026 tax year and exclude personal circumstances such as joint filing, dependants, regional surcharges and one-off reliefs unless stated above. See how we calculate and the official sources behind these numbers.
Frequently asked questions
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.
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).
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.
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.
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.
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.
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.