Gross to net salary calculator. No sign-up, no ads.
🇺🇦 Ukraine Net Salary Calculator 2025
Ukraine has one of the simplest employee tax structures in Europe: 18% personal income tax (ПДФО) plus a 5% military levy (Військовий збір), for a combined 23% total on gross salary. The levy was raised from 1.5% to 5% in October 2024 as a wartime measure. Employee social contributions were abolished in 2016. Since then only employers pay ЄСВ (22% on top of gross salary), leaving employee payslips with just two deductions. There's no personal allowance and no brackets; the rates apply from the first hryvnia. At UAH 400,000 gross, a Ukrainian employee pays the combined 23%, taking home UAH 308,000. The flat rate applies at every income level: every Ukrainian employee keeps exactly 77% of gross.
Ukraine Income Tax Brackets
| Income band | Rate |
|---|---|
| ₴0 and above | 18.00% |
Take-home pay examples
| Gross / year | Net / year | Net / month |
|---|---|---|
| ₴200,000 | ₴154,000 | ₴12,833 |
| ₴400,000 | ₴308,000 | ₴25,667 |
| ₴800,000 | ₴616,000 | ₴51,333 |
| ₴1,500,000 | ₴1,155,000 | ₴96,250 |
Employee figures only, standard deductions applied. Pension contributions, benefits in kind, and other personal factors are not included.
Data & assumptions
- Tax year
- 2026
- Last updated
- 2026-07-17
- Employment assumption
- Full-time employee, single filer
Figures are estimates based on standard deductions and do not account for pension contributions, benefits in kind, or individual circumstances. See our methodology for how these numbers are calculated.
Frequently Asked Questions
What is the military levy and is it permanent?
The Військовий збір (military levy) was introduced in 2014 at 1.5% and raised to 5% in October 2024 under martial law conditions. It's described as a temporary wartime measure, but the timeline for removal or reduction depends on how the war develops. As of mid-2025, it remains at 5%.
Who pays social contributions in Ukraine?
Employers pay the ЄСВ (єдиний соціальний внесок) at 22% on top of the gross salary. This rate was transferred entirely to employers in 2016 when the employee 3.6% share was abolished. The employer ЄСВ funds pensions, healthcare, and social welfare, but it's not deducted from your payslip; it's an additional cost for the employer.
What currency does this calculator use?
Ukrainian hryvnia (UAH, symbol ₴). The hryvnia was under significant pressure during the war; the National Bank of Ukraine maintains a managed rate. As of mid-2025, approximately 1 EUR ≈ 44 UAH, though the rate has varied considerably. Many Ukrainian tech workers receive salaries in USD or EUR pegged contracts.
What is a good salary in Ukraine?
Kyiv is Ukraine's dominant salary market; Lviv and Kharkiv have significant tech communities. Before 2022, a single person in Kyiv comfortably needed UAH 40,000–70,000 net per month; wartime conditions and displacement have complicated salary benchmarking. Ukraine's IT sector has historically paid in USD or EUR-pegged contracts, with senior software engineers earning USD 40,000–120,000 equivalent annually (approximately UAH 1.8M–5.4M at mid-2025 exchange rates). Many Ukrainian IT workers relocated abroad after February 2022; those remaining in Ukraine continue to pay Ukrainian tax on Ukrainian-source income under standard rules.
How does Ukrainian take-home compare to Poland and Czech Republic?
Ukraine's 77% net retention is the best among Eastern European countries by percentage. Poland's effective rate is around 68–72% of gross depending on income level; Czech Republic is around 70–73%. The gap exists because Ukraine abolished employee social contributions in 2016 and its flat 23% (18% ПДФО + 5% military levy) is low compared to Polish ZUS (22–23%) or Czech social and health insurance (11%). However, Ukrainian gross salaries are significantly lower than in Poland or Czech Republic, so the absolute net pay comparison favours Poland and Czech Republic at purchasing-power parity.
How are Ukrainian individual entrepreneurs (FOP) taxed differently?
Many Ukrainian IT workers operate as individual entrepreneurs (FOP, Фізична Особа Підприємець) under the simplified tax system rather than as employees. The most common category for IT workers is Group 3: either 5% of turnover without VAT registration or 3% with VAT. FOP Group 3 at 5% combined with a single social contribution (ЄСВ) results in effective rates well below the 23% employee rate, which is why many tech companies in Ukraine pay their engineers as FOP rather than on payroll. This calculator covers employment income only; FOP taxation is a separate regime.