The Cabinet of Ministers submitted to the Verkhovna Rada a bill to increase the military levy and expand the circle of its payers, including to individual entrepreneurs (FOP); Member of Parliament Yaroslav Zhelezniak reported the registration of the document, referring to the text published on the parliament’s website.
The initiative provides that the military levy will be collected not only during the state of martial law, but also for an additional 3 years after its end or cancellation.
The document sets new rates for different categories of payers:
- for individuals — 5%;
- for FOPs of the 1st, 2nd and 4th groups — 10% of the minimum wage as determined at the beginning of the month (in 2026 — 865 UAH);
- for single tax payers of the 3rd group (both FOPs and legal entities, excluding e-residents) — 1% of income.
A separate provision proposes to extend the application of the levy to individual entrepreneurs, including payers under the simplified tax system who previously were not subject to the general rules of military levy taxation.
Yaroslav Zhelezniak drew attention to the fact that the current agreements between Ukraine and the International Monetary Fund do not include a clause on extending the military levy for the period after the end of martial law.
According to the MP, the government independently initiated a provision to extend it for several more years, although earlier government representatives had reproached the parliament for rejecting certain tax decisions, explaining this by potential risks to cooperation with the IMF.
Earlier we wrote:
- Sold a couch — pay taxes: the state goes after OLX and taxis
- Paid three times more: residents of Mykolaiv region paid the state over 7 billion
- Military levy will rise to 5%: Zelensky signed a law on tax increases
- Military levy rises to 5%: parliament adopted new tax changes
- The government plans new taxes to finance defense: details
