What the calculator works out
The two taxes a Ukrainian resident pays on almost any income: personal income tax (PIT) and the military levy. The calculator shows how much of a sum goes to each of them and what is left on hand - or, the other way round, what has to be accrued for a given amount to reach your pocket.
The rates depend on the kind of income rather than its size: deposit interest, rent, dividends and investment profit are taxed differently, and interest on government bonds is not taxed at all. That is why the first field is the income type - everything after it follows that type's rates.
What each field means
- Income type - fills in the two rates and tells you who hands the tax over: a tax agent (the bank, the issuer, a corporate tenant) or you. For anything the list does not cover, «Other income» takes rates of your own.
- From the gross / from the net - which way to count. «From the gross» answers "what is left", «from the net» answers "what has to be accrued".
- Amount - the taxable base, not your whole capital: for a deposit it is the interest accrued, for investments the profit on a sale (price less what you paid), for rent the monthly rent.
- One-off / monthly - rent and salary are easier to enter per month: every card then also carries the yearly figure, the one that goes into the annual return.
Rates as of October 2026
- 23 % (18 % PIT + 5 % levy) - deposit interest, rent, investment profit, salary, foreign income
- 10 % (5 % + 5 %) - dividends from a Ukrainian resident that pays corporate profit tax
- 14 % (9 % + 5 %) - dividends from non-residents, collective investment funds and entities outside corporate profit tax
- 0 % - interest on government bonds (OVDP)
The 18 % is both the general rate (art. 167.1 of the Tax Code) and the rate for passive income (art. 167.5.1); the reduced dividend rates are in art. 167.5.2 and 167.5.4. Interest on government bonds is exempt from income tax (art. 165.1.2), and therefore from the levy as well: the levy is charged on taxable income, which exempt sums never enter.
The military levy has been 5 % since 1 December 2024. The rate is temporary: the earlier 1.5 % returns on 1 January of the year following the third calendar year after martial law ends.
Example: a flat let for 20 000 ₴ a month
The tenant is a private individual, so the tax is the landlord's own to work out and pay:
- accrued for the month: 20 000 ₴
- PIT at 18 %: 3 600 ₴, military levy at 5 %: 1 000 ₴
- tax in total: 4 600 ₴, on hand: 15 400 ₴
- over a year: 240 000 ₴ accrued, 55 200 ₴ of tax, 184 800 ₴ on hand
- one quarterly instalment: 13 800 ₴ of tax on 60 000 ₴ of rent
The same flat let to a company leaves the landlord the same 15 400 ₴: the rates are identical, and the only difference is that the tenant withholds the tax, so there is nothing to work out.
«From the net» is not the same 23 %
The 23 % is a share of the accrued sum. To take home 20 000 ₴ net, 25 974.02 ₴ has to be accrued: the tax comes to 5 974.02 ₴, which is 29.87 % of what reaches the pocket. The same rate from the other side gives a different number - and that is the number worth remembering when you agree on a sum «net».
Who hands the tax over, and when
- A tax agent - the bank on interest, the issuer on dividends, the employer on salary, a company or sole trader on rent. The amount you get is already net and there is nothing to declare.
- You - rent to a private tenant, investment profit, income from abroad. Rent is paid quarterly, within 40 calendar days of the quarter's end; the rest goes with the annual return.
What the calculator leaves out
The social tax allowance and the unified social contribution (it never comes off an employee's pay - the employer pays 22 % on top), the minimum rent base used when a contract states less, the credit for tax paid abroad, and the simplified system for sole traders, whose rates and rules are different throughout. This is an estimate rather than tax advice: before filing, check the current Tax Code or ask an accountant.