Mykolaiv region transferred UAH 1.1 billion in military tax for January–April

During January–April, payers of the military levy in Mykolaiv region transferred 1.1 billion hryvnias to the state budget, which exceeds last year’s figure for the same period by 24.3 percent, or by 211.4 million hryvnias, according to the head of the Main Department of the State Tax Service in Mykolaiv Oblast, Valeriy Politylo.

According to the tax service, the main factors behind the growth in receipts were the increase of the military levy rate to 5 percent and improved payment discipline among taxpayers.

The share of the military levy in total state budget revenues currently amounts to 18.8 percent. This charge is withheld from those types of citizens’ incomes that, according to tax legislation, are subject to personal income tax.

The tax base includes wages, various incentive and compensation payments, bonuses, rent, dividends, as well as income from transactions involving the purchase and sale of movable and immovable property.

The general military levy rate is 5 percent of accrued wages, while for certain categories of payers a 1.5 percent rate is retained.

For individual entrepreneurs (FOP) of the first, second and fourth groups, the payment amount is set at 10 percent of the minimum wage established on January 1 of the reporting year. Single-tax payers of the third group (except e-residents) pay 1 percent of received income quarterly, while entrepreneurs on the general tax system pay 5 percent of net annual taxable income.

Self-employed persons who have been mobilized or have signed a contract for military service are exempt from accrual and payment of the military levy for the period of service in accordance with the Law of Ukraine of June 18, 2025 No. 4505-IX. The exemption is applied automatically based on data from the Unified State Register of conscripts, those liable for military service and reservists, starting from the first day of the month of mobilization or contract signing, but not earlier than February 24, 2022.

Earlier we wrote:

• Taxes won’t disappear after the war: the military levy has been extended for another 3 years
• Sold a sofa — pay taxes: the state goes after OLX and taxis
• The tax service records a jump in incomes among the rich: the sad contrasts of Mykolaiv region during the war
• Paid three times more: residents of Mykolaiv region paid the state over 7 billion
• The military levy rises to 5%: parliament adopted new tax changes