---
title: "What taxes are withheld from military salaries in 2026: MoD clarification"
description: "The Ministry of Defense of Ukraine explained the 2026 military salary taxation rules. Payments are subject to an 18% PIT with compensation and a 1.5% military levy with combat exemptions."
date: 2026-10-22T16:49:46.034Z
lang: en
url: https://xab.info/en/posts/military-salary-taxes-2026
tags: [military-salary, taxes, ukraine, mod, 2026]
author: "Darya Fomina"
publisher: "XAB.info"
---

# What taxes are withheld from military salaries in 2026: MoD clarification

![Ukrainian serviceman in camouflage uniform sitting at an office desk calculating taxes with a calculator](https://xab.info/media/2026/10/22/nalogi-zarplaty-voennyh-2026/nalogi-zarplaty-voennyh-2026-1.webp)

## Key Points

- The PIT rate is 18% with a full income loss compensation mechanism
- The military levy is withheld at 1.5%, with exemptions for combat participants
- The unified social contribution at 22% is paid by the military unit
- The final net amount depends on payment composition and task documentation

The Ministry of Defense of Ukraine has published an up-to-date clarification regarding the taxation procedure for military personnel allowances in 2026. According to current legislation, the military levy and personal income tax are withheld from fighters' payments, though special compensation mechanisms and benefits are provided for them.

### PIT calculation features and compensation mechanism

The monetary allowance of Armed Forces of Ukraine servicemen is regulated by specialized regulatory acts, specifically Order No. 260. The standard personal income tax (PIT) rate is 18%, and this tax is withheld from the taxable income of fighters.

At the same time, a special compensation mechanism is in effect for military personnel as outlined in the Tax Code of Ukraine. PIT amounts withheld from monetary allowances and other service-related payments are directed toward paying equivalent and full compensation for income losses of this category of citizens.

### Military levy withholding rules and exemptions

The military levy rate for taxable income of military personnel is 1.5%. Meanwhile, the Tax Code completely exempts monetary allowances from this levy during periods of direct participation by military personnel in national security, defense, and deterrence measures against armed aggression.

If a fighter did not participate in such tasks during the reporting month or performed them only partially, the military levy is withheld proportionally to the time worked. Strict documentation confirming periods of participation in combat missions is of key importance for this.

### Payment of the unified social contribution

The unified social contribution (USC) to mandatory state social insurance is not deducted from the amount a serviceman receives net. All calculations and payments regarding the USC are carried out directly by the military unit.

The general rate of the unified social contribution is 22%. In 2026, the maximum accrual base is set at 129,705 hryvnias per month, and the maximum contribution amount is 28,535.10 hryvnias, while military pension provision is regulated separately.

### Practical examples and payout calculations

The Ministry of Defense provides conditional examples for servicemen in the rear and on the frontline. For a rear serviceman with a total accrual of 32,599.23 hryvnias, after deducting the military levy, the net amount will be 32,110.24 hryvnias, excluding separate PIT compensation.

For servicemen performing combat missions, the calculation depends on multiple factors: basic salary, additional rewards, and the duration of participation in operations. For convenience, the Ministry of Defense provides a specialized online calculator.

## Fact-Check & Sources

- [Какие налоги удерживаются с зарплаты военных в 2026 году: разъяснение Минобороны](https://www.rbc.ua/ukr/news/ki-podatki-utrimuyut-iz-zarplati-viyskovih-1792684777.html) - The article is entirely based on the official clarification by the Ministry of Defense of Ukraine published on RBC-Ukraine.

## FAQ

### What personal income tax rate applies to military payments?

The standard PIT rate is 18%, but legislation provides a mechanism for equivalent compensation of withheld amounts.

### Who pays the unified social contribution for military personnel?

The 22% USC is not deducted from the soldier's salary; it is calculated and paid by the military unit.

### Are military personnel exempt from the military levy?

Yes, monetary allowances for the period of direct participation in national defense measures are exempt from the military levy.