Ukraine Tax Changes 2027: What the Draft Budget Means for Employees and FOPs
Tax rates stay the same in 2027. The draft State Budget raises the minimum wage by 10.4%, and every FOP payment and income limit tied to it rises too.
Headline change
Minimum wage from 1 January 2027 (draft), up from UAH 8,647
Ukraine tax parameters: 2026 vs 2027
| Parameter | 2026 | 2027 | Status |
|---|---|---|---|
| Minimum wage, monthly | UAH 8,647 | UAH 9,546 | Draft (bill No. 16000) |
| Personal income tax | 18% | 18% | Adopted, no change |
| Military levy (employees, general-system FOP) | 5% | 5% | Adopted (Law 4835-IX) |
| Employer ESV | 22% | 22% | Adopted, no change |
| ESV cap, monthly (20 × minimum wage) | UAH 172,940 | UAH 190,920 | Draft |
| Minimum ESV, FOP groups 1–3, monthly (22%) | UAH 1,902.34 | UAH 2,100.12 | Draft |
| Group 2 single tax, maximum monthly (20%) | UAH 1,729.40 | UAH 1,909.20 | Draft |
| Fixed military levy, groups 1, 2, 4, monthly (10%) | UAH 864.70 | UAH 954.60 | Draft (rate adopted) |
| Group 3: single tax + military levy | 5% + 1% | 5% + 1% | Adopted, no change |
| Income limits, groups 1 / 2 / 3 (167 / 834 / 1,167 minimum wages) | UAH 1,444,049 / 7,211,598 / 10,091,049 | UAH 1,594,182 / 7,961,364 / 11,140,182 | Draft |
Percentages and multipliers are already in the Tax Code and the ESV Law. The 2027 amounts are our arithmetic on the draft minimum wage, so they move with it.
Take-home pay at the minimum wage: 2026 vs 2027
| Monthly | 2026 | 2027 (draft) |
|---|---|---|
| Gross (minimum wage) | UAH 8,647 | UAH 9,546 |
| Income tax 18% | −UAH 1,556.46 | −UAH 1,718.28 |
| Military levy 5% | −UAH 432.35 | −UAH 477.30 |
| <strong>Take-home pay</strong> | <strong>UAH 6,658.19</strong> | <strong>UAH 7,350.42</strong> |
Single employee, no children, no tax social benefit; 2027 uses the draft minimum wage. For the same gross, take-home pay is 77% of gross in both years.
Employees: same rates, higher minimum
What changes on a payslip
Nothing in the rates. Employees pay no social contributions of their own, so take-home pay stays at 77% of gross. Minimum-wage earners gain about <strong>UAH 692 a month</strong> net if the draft passes.
The military levy stays: Law 4835-IX of 7 April 2026 extends it until 31 December of the third year after martial law ends.
Employer cost rises only above UAH 172,940 a month: maximum employer ESV goes from UAH 38,046.80 to UAH 42,002.40 (draft).
FOP: same rates, higher fixed payments
Yearly cost at the draft minimum wage
<strong>Group 3</strong> (5% + 1% of income): minimum ESV UAH 25,201.44 a year instead of UAH 22,828.08 (+UAH 2,373.36). It is due every month, even with zero income, unless you qualify for an exemption.
<strong>Group 2</strong> at the maximum rate: UAH 1,909.20 single tax + UAH 954.60 military levy + UAH 2,100.12 ESV = <strong>UAH 4,963.92 a month</strong> (UAH 4,496.44 in 2026), or +UAH 5,609.76 a year.
VAT for simplified-system FOPs is not coming in 2027: the updated IMF memorandum (August 2026) plans the law by end-April 2027, effective 1 January 2028.
Digital platforms: law passed, not signed
Taxi, delivery, rentals, marketplace sellers
The Rada passed bill 15111-д on platform income on 9 June 2026, but as of 13 October 2026 the President had not signed it. Reports on the final text say platforms would withhold 10% instead of the person declaring 18% + 5%. It could apply no earlier than 1 January 2027 and also depends on Ukraine joining the DPI MCAA data-exchange agreement. Until it is signed, current rules apply.
Before you plan 2027
FAQ
Will taxes go up for employees in Ukraine in 2027?
No rate changes are proposed: 18% PIT and 5% military levy stay, so take-home pay remains 77% of gross. Only the minimum wage rises, to UAH 9,546 under the draft budget.
How much ESV will a FOP pay in 2027?
The minimum ESV is 22% of the minimum wage: UAH 2,100.12 a month at the draft UAH 9,546, up from UAH 1,902.34. The final amount depends on the budget vote.
What are the FOP income limits for 2027?
167, 834 and 1,167 minimum wages for groups 1, 2 and 3. At the draft UAH 9,546 that is UAH 1,594,182, UAH 7,961,364 and UAH 11,140,182 a year.
Will FOPs have to register for VAT from 2027?
No. The IMF memorandum moved it to 1 January 2028; no bill had been registered as of 15 October 2026.
