Ukraine Salary Calculator 2026
Gross-to-net salary calculator for Ukraine. For employees and sole proprietors (ФОП).
Sourced from official government publications
Net monthly salary
UAH 10 010
UAH 120 120 / year
77.0% take-home
Effective tax rate
23.0%
of gross salary
Deductions
UAH 2 990
per month
| Deduction | Amountper month | Rate |
|---|---|---|
| Gross salary | UAH 13 000 | |
| INCOME TAX | ||
| Income Tax(ПДФО) | UAH 2 340 | 18.0% |
| Military levy(Військовий збір) | UAH 650 | 5.0% |
| SOCIAL CONTRIBUTIONS | ||
| Employer social contribution(ЄСВ)— not deducted | UAH 2 860 | 22.0% |
| Total deductions | UAH 2 990 | 23.0% |
| Net salary | UAH 10 010 | |
Effective rate
23.0%
Marginal rate
23.0%
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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.