Draft Law No. 14000 proposes raising the minimum statutory monthly salary from UAH 8,000 to UAH 8,647 and the minimum subsistence level for employed individuals from UAH 3,028 to UAH 3,328.
Ukraine’s government has presented Draft Law No. 14000 to the parliament on 15 September 2025, outlining the 2026 state budget.
This follows after the government’s approval of the draft 2026 Budget on the same day.
Similar to previous years, since the onset of Russia’s full-scale invasion, the government will allocate all domestic financial resources — including tax revenues, customs duties, excise taxes, fees, and local borrowings — to support and strengthen the country’s defence.
The Draft Law No. 14000 includes a proposal for increasing the minimum statutory monthly salary (MSMS) from UAH 8,000 to UAH 8,647. This adjustment impacts several areas, including the calculation of income-tax-exempt earnings, employee benefits in kind, real estate tax rates, and the eligibility criteria for the simplified tax regime.
Additionally, the minimum subsistence level for employed individuals (MSLE) is set to rise from UAH 3,028 to UAH 3,328, which is used in calculating the taxation of pension income.
Earlier, the Ukrainian Council of Ministers approved the Budget Declaration for 2026–2028 through Decree No. 774 on 27 June 2025. The tax policy outlined in the declaration included a corporate income tax rate of 18%, with a higher rate of 25% applied to banks and financial institutions. The value-added tax (VAT) was set at 20%, with reduced rates of 7% and 14%. The personal income tax rate remained at 18%.
