Ukraine Salary Calculator 2026
Convert gross to net (take-home) pay in Ukraine, with personal income tax, military levy and the employer’s ESV.
Taxes on Salary 2026
ESV (employer)
Key Figures 2026
How take-home pay is worked out in Ukraine
For an employee, the Ukrainian system is simple. The employer acts as tax agent: it withholds two flat-rate payments from the gross salary and pays them to the budget through the State Tax Service (DPS). There is no progressive scale, no tax-free allowance for most employees and no 13th salary, so take-home pay is always 77% of gross.
What is withheld from the employee
- Personal income tax (PDFO): 18% of the full gross amount.
- Military levy: 5%. The rate rose from 1.5% to 5% on 1 December 2024 and applies until martial law ends.
The tax social benefit (PSP, 1,664 UAH) only applies to salaries up to 4,660 UAH a month, and only if the employee applies for it. It hardly ever applies to full-time work, and the calculator ignores it.
What the employer pays on top
The single social contribution (ESV, ЄСВ) is 22% of gross salary. It funds pension and compulsory social insurance through the Pension Fund and does not reduce take-home pay. It is charged on a base of at most 20 minimum wages, i.e. 172,940 UAH a month. If a full-time employee earns less than the minimum wage (8,647 UAH), the employer tops ESV up to the minimum contribution of 1,902.34 UAH.
Example: 32,000 UAH gross
This is roughly the average salary reported by the State Statistics Service (Derzhstat) in summer 2026. Personal income tax is 5,760 UAH and the military levy 1,600 UAH, so take-home pay is 24,640 UAH. The employer also pays 7,040 UAH of ESV, bringing the total cost of the employee to 39,040 UAH a month.
What the calculator does not cover
The calculation is for a standard employment contract. It does not cover sole proprietors (FOP) on the single tax, reduced ESV rates (for example 8.41% for employees with disabilities), sick pay, holiday pay, bonuses, alimony, union dues, or military personnel, who are subject to separate rules.
Frequently Asked Questions
How do I calculate take-home pay from gross salary?
Personal income tax (18%) and the military levy (5%) are withheld from the gross salary, 23% in total. Take-home pay = gross × 0.77. Use the calculator above for an exact figure.
What is ESV and who pays it?
The single social contribution (ESV) is 22% and is paid by the employer on top of the salary, on a base of at most 20 minimum wages (172,940 UAH a month). It is not withheld from the employee’s salary and does not reduce take-home pay.
What is the minimum wage in 2026?
The minimum wage in 2026 is 8,647 UAH a month, which gives about 6,658 UAH take-home after personal income tax and the military levy.
What is the tax social benefit (PSP)?
In 2026 the PSP is 1,664 UAH and reduces the income tax base if the salary does not exceed 4,660 UAH a month (for parents of two or more children this limit is multiplied by the number of children). It is only granted on the employee’s application and with one employer only. Because the limit is below the minimum wage, the PSP does not apply to most full-time employees, and the calculator does not include it.