The New Year traditionally comes with legislative innovations that require adaptation to new rules, tax rates, and social contributions. We have collected the key changes for 2026 that affect every Ukrainian. We tell you about the new rules that Ukrainians need to learn to live by from now on.
The New Year traditionally comes with legislative innovations that require adaptation to new rules, tax rates, and social contributions. We have collected the key changes for 2026 that affect every Ukrainian. We tell you about the new rules that Ukrainians need to learn to live by from now on.
According to the planned parameters of the new budget, the minimum wage, pension, and subsistence minimum will increase from January 2026. By the way, the minimum wage in Ukraine has not been increased since 2024.
Due to the increase in the subsistence minimum for disabled persons, from January 1, 2026, the minimum pension in Ukraine, which depends on this indicator, will also increase — by 234 hryvnias — from 2361 to 2595 hryvnias.
From January 1, 2026, one-time cash payments to military personnel and other Ukrainians awarded state awards will also increase.
If a person is entitled to payments under several awards, they can only receive one — in the amount they choose.
For entrepreneurs, requirements for paying taxes, income limits, and filing reports will change in 2026.
For group 1, the single tax will be 332.80 UAH per month; for group 2 — 1,729.40 UAH; for group 3 everything remains unchanged: 5% of income or 3% — for VAT payers;
The amount of military duty will increase: for groups 1 and 2 — UAH 864.70; for group 3 — 1% of income.
The single social contribution will be 1,902.34 hryvnia per month for all groups of individual entrepreneurs.
Will also change Annual income limits for individual entrepreneurs on the simplified taxation system. They depend on the minimum wage and in 2026 will be:
From January 1, 2026 Individual entrepreneurs (IEPs) will submit tax calculations of income and accrued single contribution quarterly, not monthly.
Features of the new quarterly reporting: the submission deadline is 40 calendar days after the end of the quarter, broken down by month; the report should be submitted only in the case of actual payments to employees or contractors; if no income was accrued to individuals during the quarter, the report is not submitted.
For December 2025, reporting is submitted according to the old rules, monthly, i.e. by January 20, 2026;
For the first quarter of 2026, the report is submitted according to new rules — by May 10, 2026, and this procedure will continue to apply.
2026 is a new stage of the planned pension reform, which involves increasing the insurance period, on which the retirement age depends.
As the Pension Fund reminds, to retire at 60 years of age, you need 33 years of insurance experience; to retire at 63 years of age, you need 23 to 32 years of experience; to retire at 65 years of age, you need 15 to 22 years of experience.
If a person has less than 15 years of experience, at the age of 65 they will be entitled to receive state social assistance instead of pension payments.
If a person is already 60 years old and their official work experience is not enough to retire, they can buy it. Currently, it costs approximately UAH 1,902 for each month of experience or UAH 22,824 for one year.
For private businesses that have critical infrastructure status, the minimum wage for reserved workers will change in 2026.
Given the increase in the minimum wage to 8,647 hryvnias in 2026, the amount of payment required for booking will be 21,617.5 hryvnias, including taxes.
The new salary threshold due to the increase in the «minimum wage» does not apply to state and municipal enterprises, as a different rule applies to them. There, an employee’s monthly income must not be lower than the average salary in the region for the fourth quarter of the year.
From January 1, 2026, in accordance with the Cabinet of Ministers' resolution developed by the Ministry of Education and Science of Ukraine, salaries for educators will be increased by 30%. And from September 1, 2026, they will increase by another 20%.
This is about increasing salaries for all pedagogical and scientific-pedagogical employees of state-owned and municipally-owned institutions and organizations, regardless of subordination.
This means that salaries will increase for teaching and research and pedagogical employees of public institutions:
In addition, in 2026, teachers in schools (general secondary education institutions) will continue to receive additional payments for working in adverse conditions. These additional payments will be received by more than 409,000 teachers, of whom more than 25,500 work in front-line areas.
In particular, 2,000 UAH (2,600 UAH before taxes) for all teaching staff; and 4,000 UAH (5,200 UAH before taxes) for teachers who work full-time in front-line areas.
For employees who have a workload above the rate, the amount of the supplement increases proportionally.
From January 1, 2026, the government program «Health Screening 40+» will come into effect.
According to the terms of the program, every Ukrainian man and woman over the age of 40 will receive a personal invitation from «Diya» for a health screening on the 30th day after their birthday. After the invitation is accepted, 2,000 UAH will be credited to «Diya.Card», which can be used only for undergoing a health check-up.
For those who do not use «Diya», an alternative way to receive this money will be available through banks and ASCs.
The examination will be available in state, municipal and private institutions that meet the requirements of the Ministry of Health and the National Health Service of Ukraine.
In addition, the Preventive Vaccination Calendar is changing in Ukraine from January 1, 2026. It will cover mandatory vaccination against 11 infectious diseases.
At the same time, the main change in the Preventive Vaccination Calendar concerns the introduction of a one-time free vaccination against HPV — human papillomavirus (for girls aged 12-13).
In addition, the following are provided:
From January 1, 2026, a new law will come into effect, which provides for payments of UAH 50,000 in benefits at the birth of each child and a number of other social payments for children, including:
If the child is not yet 1 year old as of January 1, 2026, parents will receive both payments simultaneously until the child turns one year old:
Payments for foster families and foster parents will also increase in Ukraine from January 1.
These are changes that apply to every child raised in such families and provide for a new formula for calculating support.
According to the Ministry of Social Policy, the amounts of assistance will be calculated according to the updated scheme:
The rules for rest and recreation are also being updated — both for biological children of families and for those in foster care.
From January 1, 2026, a resolution will come into force, according to which Ukrainian civilians released from Russian captivity will receive a one-time allowance of UAH 50,000.
To receive the payment, you must submit an application to the Ministry of Community and Territorial Development of Ukraine, as well as a certificate from the Joint Center for Coordination of the Search and Release of Illegally Deprived Persons.
Civilian prisoners who have returned to Ukraine on their own must provide a document recognizing them as victims in criminal proceedings. This can be obtained from law enforcement agencies.
A full list of required documents and an application form can be found on the website of the Ministry of Development.
In addition to money, all Ukrainian civilians released from captivity will receive basic necessities: food, hygiene products, seasonal clothing and footwear. They are also entitled to free legal, medical and social assistance.
From January 1, 2026, Ukraine will officially join the European roaming zone Roam like at home. This means that Ukrainians will be able to use mobile communications in 27 EU countries without additional roaming charges — at the same rates as in Ukraine.
Similarly, subscribers from European Union countries traveling to Ukraine will retain the terms of their home tariffs.
From January 1, 2026, transactions for the import and sale of electric vehicles will again be subject to value added tax.
Yes, the import of electric cars will be subject to VAT at the standard rate from January 1. The sale of electric cars by dealers in Ukraine will also be subject to VAT, including cars previously imported without tax. Citizens will pay VAT when importing cars for themselves, but the sale of their own electric car to other individuals will be exempt from this tax, since they are not VAT payers.
Due to the increase in the minimum wage to UAH 8,647, financial sanctions automatically increase.
The main fines in 2026 are as follows:
Starting in 2026, Ukrainian universities plan to open enrollment for the so-called «zero course.»
This is a «winter admission» project — special preparatory departments at universities that will help applicants adapt to studies and improve their knowledge for the national multi-subject test (NMT) if there are educational losses due to the war.
It is expected that the «zero course» will help not only prepare for the NMT, but also, under certain conditions, obtain additional points for admission.
