Military personnel exempted from paying military duty under certain conditions: the Ministry of Defense explained who is entitled to the exemption

Ukrainian military personnel may not pay military dues on their financial support during martial law. However, the exemption does not apply to everyone and depends on direct participation in combat and other activities specified by law. The Ministry of Defense explained under what conditions military personnel are exempt from taxation and which payments continue to be withheld.

According to the Tax Code, military personnel have the right to be exempted from paying military dues at a rate of 1.5% for the period of direct participation in activities to ensure national security and defense, repel and deter Russian armed aggression.

At the same time, the fact of military service itself does not mean automatic exemption from this payment.

Who among the military personnel may not pay military dues

The right to a tax exemption depends on whether the military personnel directly participated in activities specified by law and during what period.

In particular, if a serviceman performed the relevant tasks for only part of a calendar month, the exemption from paying the fee applies to income for these days.

For the remaining days, when there was no direct participation in the relevant activities, the military fee continues to be withheld from the cash allowance at a rate of 1.5%.

Thus, the amount of tax withholdings may differ even within one month.

What documents are required to receive the benefit

To apply for the exemption from military fee, documentary confirmation of the serviceman’s participation in the relevant activities is required.

The calculation is carried out taking into account the circumstances of service, supporting documents and relevant orders.

That is, the benefit is applied not only on the basis of the serviceman’s status, but also taking into account the documented period of performance of tasks specified by law.

Do servicemen pay personal income tax

In addition to military fee, the cash allowance of servicemen is subject to personal income tax.

The personal income tax rate is 18%.

However, a special compensation mechanism operates for military personnel: the withheld tax is compensated to them in an equivalent amount in accordance with the established procedure.

Thus, the legislation provides for a separate mechanism for reimbursement of the amount of personal income tax withheld from the cash allowance.

Is 22% of the social security contribution withheld from the salaries of military personnel

The single social contribution is 22%, but it is not deducted directly from the amount of the military personnel’s cash allowance.

The social security contribution is calculated separately and paid by military units.

Accordingly, these funds do not reduce the amount of cash allowance that the military personnel should receive.

What is important for military personnel to know

The Ministry of Defense emphasizes that the application of the tax benefit depends on the specific circumstances of service and proper documentary confirmation.

Therefore, the exemption from military duty at a rate of 1.5% is not general for all military personnel. It applies to cash allowance for certain periods of direct participation in relevant activities.

At the same time, the personal income tax of 18% is compensated under a special mechanism, and the social security tax of 22% is paid by military units.