In the budget-2025, they included an increase in military tax

In the budget-2025, they included an increase in military tax

The Cabinet of Ministers of Ukraine has included in the draft state budget for 2025 the revenues from the increase in the military levy rate. Additionally, this levy will be paid by individual entrepreneurs (IE).

This became known from the draft budget for 2025 (project № 12000).

As indicated in the annex to the budget draft, an additional resource is considered for 2025, provided by the draft amendments to the Tax Code of Ukraine regarding the peculiarities of taxation under martial law conditions (№ 11416-d) in the amount of 122.4 billion hryvnias.

In particular, the increase in the military levy rate from 1.5% to 5% will ensure 107.7 billion hryvnias; the establishment of the military levy for taxpayers under the simplified taxation system, namely, for individual entrepreneurs of groups I, II, III, and IV – 13.7 billion hryvnias, for legal entities of group III – 929 million hryvnias.