Ukraine extends military levy application period under Tax Code amendments Ukraine extends the military levy period to three years after martial law under Law No. 4835-IX.
Ukraine has published Law No. 4835-IX on 15 April 2026 in the Official Gazette, amending the Tax Code of Ukraine in relation to the collection and duration of the military levy.
Extended application period
The law revises paragraph 16-1 of sub-section 10 of Section XX “Transitional Provisions” of the Tax Code of Ukraine, replacing references to the levy’s duration “until 31 December of the year in which” with “until 31 December of the third calendar year following the year in which” martial law ends. Similar wording changes are made in related subparagraphs, extending the levy’s applicability.
Tax rate and scope
The military levy remains set at 5% on the taxable income of individuals in general. The levy also applies to individual entrepreneurs and legal entities under Group III of the simplified taxation system, according to the existing framework referenced in the amendments.
Budget allocation clarified
A new subparagraph provides that the military levy paid under this provision shall be credited to the special fund of the State Budget of Ukraine and directed to meeting the needs of the Armed Forces of Ukraine.
Related provisions
It also introduces a clarification in legislation governing members of parliament, including provisions on the use of funds allocated for reimbursement of travel and related parliamentary expenses, removing reporting obligations for such use.
The law entered into force on the day following its publication.
