Military levy will remain after the war: the Rada extended the tax for another three years

The Verkhovna Rada of Ukraine adopted bill No. 15110, which provides for the extension of the military levy for three years after the end of martial law. The decision was supported by 257 people’s deputies.

What the law provides

The document establishes that the military levy will not be canceled immediately after the war. Instead, its effect will be extended for another three years to ensure financing of defense and post-war reconstruction.

A separate special fund will be created in the Budget Code, where the proceeds from this levy will be directed.

What will be the rates

The law determines the following military levy rates:

5% – for individuals;

10% of the minimum wage (about 865 UAH per month in 2026) – for individual entrepreneurs of groups 1, 2 and 4;
1% of income – for individual entrepreneurs and companies of group 3.
How much money does the state expect

According to Finance Minister Serhiy Marchenko, the extension of the levy will allow attracting more than 140 billion hryvnias to the budget within three years after the war.

Part of the IMF’s requirements

The adoption of this law is one of Ukraine’s key obligations to the International Monetary Fund within the framework of the new financing program. This is the so-called “lighthouse”, the implementation of which is necessary for further receipt of international financial assistance.

Context

The IMF program of $ 8.1 billion is designed for 2026-2029 and provides for the implementation of structural reforms necessary for economic stability and post-war reconstruction of Ukraine.

The parliament’s decision indicates the state’s intention to provide stable sources of financing for both defense needs and the country’s reconstruction after the war. At the same time, this means that the tax burden on citizens and businesses will remain in the post-war period.