The new year 2025 brought Ukrainians many regulatory and legislative innovations that affect every citizen without exception. dev.ua has collected 16 of the most high-profile new rules — from mobilization and taxes to changes in tariffs and limits, which you should definitely know about so as not to get into trouble.
The new year 2025 brought Ukrainians many regulatory and legislative innovations that affect every citizen without exception. dev.ua has collected 16 of the most high-profile new rules — from mobilization and taxes to changes in tariffs and limits, which you should definitely know about so as not to get into trouble.
The Law on the State Budget establishes the following main indicators and minimums for the current year:
— minimum wage:
— a subsistence minimum per person per month of 2,920 UAH, and for the main social and demographic groups of the population:
In the new year, Ukrainians will face two stages of pension increases: indexation, which will take place in March, and an increase in the amount of payments for some pensioners in the summer.
The pension increase will most affect Ukrainians who have retired long ago. The minister also noted that large pensions will not be cut.
The minimum pension will be UAH 2,361, and the maximum will be UAH 23,610 (this is 10 subsistence minimums).
For persons aged 65, the minimum pension is 40% of the minimum wage. This amount is set for pensioners with insurance experience:
So, in January, given the age of 65, the minimum old-age pension will be 3,200 UAH.
However, certain changes in pension amounts will still occur.
In January 2025, payments will increase for those pensioners who will turn 70, 75, and 80 during the month. The main condition is that a person’s pension should not exceed UAH 10,340.35.
From the beginning of the year, the insurance period increases by 12 months every year.
That is, in 2025, the following persons will be entitled to an old-age pension:
Those who do not have sufficient insurance experience after reaching the age of 60 will be entitled to a pension at the age of 63 with 22 to 31 years of experience.
If you have 15 to 21 years of insurance experience, pension payments will be granted at age 65.
If a person has less than 15 years of experience, then at the age of 65 they can apply for state social assistance instead of pension payments.
Chernobyl pensioners will also receive additional financial support. They will be able to receive pension supplements exceeding UAH 2,000.
Additional payments will be paid to citizens who suffered from the Chernobyl disaster and will amount to UAH 2,360. Payments will be provided provided that the person:
Certain categories of pensioners will receive cash assistance from the UN World Food Program. Payments will increase for those pensioners who will turn 70, 75, and 80 during November. However, there is a condition for this — the pension must not exceed 10.3 thousand hryvnias.
A funded pension system may come into effect in 2025 if the Verkhovna Rada adopts a draft reform in the new year.
The document provides for the introduction of a points system from July 1, 2025.
The pension will consist of two parts: the basic one (30% of the minimum wage, including taxes) and the insurance one, which is determined according to a new formula, in which the coefficients of length of service and salary disappear.
Experts say that the main thing is to calculate how many points a person has, and then multiply by the value of the point.
In 2025, Ukrainians who are entitled to social benefits and IDP assistance will receive funds according to schedules. The most vulnerable categories of IDPs who are unable to work will receive payments automatically without additional application:
As for subsidies, from December 1 of this year in Ukraine, the subsidy is assigned until the end of the heating season, that is, until April 30, and this The rule will remain in 2025. As reported by the Pension Fund, from January 1, 2025, when submitting documents, family income for the II and III quarters of 2024 will be taken into account, and pension income for November 2024. The subsidy may be canceled if the applicant does not report changes in property or social status.
If power outages continue and intensify in January, the subsidy amount will remain unchanged, as it is calculated based on social consumption standards, and a decrease in the amount of electricity used will not affect the assistance.
Subsidies for housing rental for IDPs will be provided from the end of January 2025. However, since December 27, subsidies for housing rental for internally displaced persons have been extended to the entire territory of Ukraine.
For individual entrepreneurs of the first, second and fourth groups, the military levy rate will be 10% of the minimum wage established on January 1. Therefore, during 2025, they will have to pay UAH 800 in military levy every month, regardless of income. The levy is paid in advance by the 20th of each month.
As for the third group, the military levy rate is set at 1% of the income received. If there is no income, nothing needs to be paid. The levy is paid within 10 days after the deadline for submitting the quarterly declaration.
In addition, from January, payment of the single social contribution (SSC) will be mandatory for individual entrepreneurs, except for those located in temporarily occupied territories. Thus, throughout 2025, the minimum SSC contribution per month is UAH 1,760, and per quarter is UAH 5,280.
Individual entrepreneurs in group I in 2025 will pay:
The monthly tax burden for individual entrepreneurs in the first group will increase by 2,560 hryvnias. This amount will be 7,680 hryvnias per quarter, and 30,720 hryvnias annually.
Individual entrepreneurs in group II in 2025 must pay:
Total taxes will amount to UAH 4,160 per month, which is almost three times more than in 2024. Quarterly — UAH 12,480, per year — UAH 49,920.
For individual entrepreneurs in group III in 2025, the following taxation is provided:
Individual entrepreneurs in the third group must begin paying military levy based on the results of the first quarter of 2025 (by April 20). This levy will amount to 1% of working capital. Legal entities in the third group of the simplified taxation system will also pay military levy.
For untimely or incomplete payment of military duty by individual entrepreneurs of groups I, II and IV (later than the 20th of the month), a fine of 50% of the amount of the military duty is imposed, i.e. from January 1 of the new year this amount will be 400 hryvnias.
Individual entrepreneurs of the first, second, and fourth groups will report military service as a separate line in the annual declaration. They will only need to submit reports for 2025 in January-February 2026.
Instead, individual entrepreneurs of the third group will first submit a declaration and pay military duty in April-May 2025 based on the results of the first quarter of 2025. Based on the results of 2024, reporting is carried out according to the old rules, without the obligation to pay military duty.
The tax rate depends on when resident status was acquired.
The average monthly remuneration of the involved employees and gig specialists for each calendar month must be no less than the equivalent of 1,200 euros. And the average number of employees and gig specialists must be no less than 9 people.
If the above requirements are not met in the relevant calendar month, the resident of «Diia.City» as a tax agent is obliged to independently calculate personal income tax at a rate of 18% on such income as wages and remuneration under a gig contract accrued during the calendar month, and pay tax to the budget at his own expense, minus the tax that was transferred to the budget from such income.
Exception to the rules: until December 31 of the calendar year following the year in which the status of a «Diia.City» resident was acquired, tax consequences for failure to meet the requirement regarding the number of employees and gig specialists do not apply. That is, even if their number is less than 9 people, a «Diia.City» resident is not obliged to charge 18% personal income tax.
If, after the specified deadline, the resident of «Diia.City» continues to fail to meet the requirement, he undertakes to independently calculate additional personal income tax and social security contributions.
From January 1, 2025, the base for calculating the single social contribution has been increased to 20 minimum wages, which is UAH 160,000, i.e. UAH 40,000 more than in 2024. This means that the maximum monthly amount of the single social contribution will increase to UAH 35.2,000, and in annual terms, the individual entrepreneur will pay UAH 422,000.
Also in 2025, the turnover limits for individual entrepreneurs will change:
If an entrepreneur exceeds these limits, he must switch to the general taxation system or change the group.
Failure to pay the single social contribution will be punishable by a fine of 20% of the underpayment and a penalty of 0,1% of the debt for each day of delay. Also, failure to pay the single social contribution will not result in the accrual of insurance experience, which affects the assignment of pensions and social benefits.
Starting January 1, merchants operating in settlements with a population of less than 5,000 people are required to provide cashless payments. This is the final stage of the introduction of mandatory acceptance of cashless payments in Ukraine.
At the same time, the requirement does not apply to individual entrepreneurs, single tax payers of the first group, and those who engage in street trading or sell their own grown products, who will have to provide POS terminals (payment terminals) in another year — from January 1, 2026.
Traders conducting business activities in the territories of communities in the area of military operations and which are under temporary occupation have the right to temporarily work without using a payment terminal.
In the new year, the largest banks will introduce new restrictions on money transfers for certain categories of customers.
The decision to set limits will be made individually for each client, taking into account the level of risk associated with their financial transactions and the availability of confirmed sources of income.
According to the memorandum, enhanced financial monitoring measures will be applied to clients classified as high-risk. For them, in the absence of documentary confirmation of income sources, a monthly transfer limit of UAH 50,000 will be set.
For other clients who also do not have confirmed income, transfer limits will gradually decrease:
The established restrictions apply to both card-to-card transfers and transfers to international bank accounts (IBAN).
By the end of February 2025, the Ministry of Defense plans to launch electronic referrals for passing the military medical commission in the Reserve+ application without the need to visit the CCC.
At the same time, the decisions of the VLK will be received in electronic form to the information and communication systems of the Ministry of Defense, in particular the Oberig register. In the future, those liable for military service will be able to undergo a medical examination at any convenient civilian institution specified in the list, of their own choice.
After such a review, the VLK may grant one of the following statuses:
New rules for compulsory auto insurance will be introduced in Ukraine from January 1, 2025. The amounts of payments will increase, the system for calculating the cost of policies will change, and a direct settlement mechanism will appear.
From January 1, 2025, the amounts of insurance payments will increase: the maximum payment for property damage will be UAH 250,000 per person (UAH 1.25 million per event), and for health damage — up to UAH 500,000 per person (UAH 5 million per event). This is done in order to take into account inflation and rising prices for car repairs.
From 2026, the amounts of compensation will increase again, and when Ukraine joins the European Union, the amounts of payments may be even higher.
Also, from 2025, insurers will be able to independently determine the prices of the policy. The cost will depend on several factors: the driver’s place of residence, his age, accident history and even driving style. For drivers who often get into accidents, the cost may increase by 50-70%. This could mean that the policies will become 2-2.5 times more expensive.
However, for certain categories of people, such as combatants, participants in the Revolution of Dignity, and disabled people, a 50% discount will remain.
The Green Card insurance certificate will become valid only from the beginning of the day following the day of its issuance.
That is, transport drivers will not be able to cross the border on the day of registration of the relevant insurance.
The new rules for crossing the border with the EU, which were supposed to come into effect on November 10, 2024, will be implemented in stages in 2025, but there are still no specific deadlines.
EEs (Entry/Exit System) is an automated system that will replace the manual stamping of passports of citizens entering the territory of the European Union.
This applies to citizens of all non-EU countries, including Ukrainians, regardless of whether they have a visa or not.
When the new rules come into effect, instead of stamps in the passport, there will be facial scans and fingerprints.
After registration is complete, the information will be stored in the database for three years, and no additional information is required.
In the future, each time you cross the border, you will only need to scan your passport at the self-service terminal.
The mechanism of entry from Ukraine to Europe will be regulated not only by the EES system, but also by ETIAS. It is expected that the ETIAS system will be operational approximately six months after the introduction of the Entry/Exit System, i.e. in the spring of 2025.
According to the European Union, ETIAS is a travel authorization for citizens of countries that have a visa-free regime with the EU. Since Ukraine is included in this list, citizens of Ukraine will also be required to obtain such a permit.
To obtain ETIAS, you need to follow these steps:
The permit will be valid for three years or until the expiration of your passport. If you replace your passport, you will need to obtain a new permit.
From January 1, 2025, medical institutions will provide services for money in certain cases. In particular, if a person applies without a doctor’s referral, except in cases where it is not required. You will also have to pay for services if they were provided under contracts with legal entities or in security institutions of the security and defense sector and the State Administration for the Affairs of those who do not belong to the attached contingent.
In addition, a fee will be charged if medical services are not covered by the State Guarantee Program.
Additional services are charged in the following cases:
All medical institutions must post on their websites and information stands a complete list of paid medical services, indicating their prices and free services provided under the State Guarantees Program.
Tariffs for utility services for the population will remain unchanged in winter.
The electricity tariff will be 4.32 UAH per kilowatt-hour, and if there is a two-zone meter from 23:00 to 07:00 — 2.16 UAH per kWh.
For those who have installed electric heating, a preferential price of 2.64 UAH/kWh will apply from October 1, 2024 until the end of the heating season.
The heating tariff in January will remain unchanged and will be 1654.41 UAH/Gcal for the population.
Gas prices for consumers using Naftogaz services will remain at 7.96 UAH per cubic meter. The cost of gas from other suppliers will range from 7.7 UAH per cubic meter to 9.90 UAH.
There are also no plans to increase the cold water tariff in January.
Fixed telephone and cable radio services provided by Ukrtelecom will be increased from January 1, 2025. Thus, the price of the Prostyy package from Ukrtelecom will increase from 195 to 255 UAH per month.
At the same time, the Simple Minimum tariff will cost 249 UAH per month instead of 195 UAH.
Fuel excise taxes will be gradually increased in Ukraine until they reach the minimum European level. The first stage took place in early autumn 2024.
The increase for gasoline will be 29.1 euros (hereinafter calculated per 1,000 liters), for diesel fuel it will increase by 38.1 euros, and for liquefied gas — by exactly 25 euros.
There will be no immediate increase in the price of gasoline, diesel fuel, and autogas. This is the so-called delayed effect, because gas station chains have stocks and are now selling fuel purchased at the old prices.
New evaluation system after the liquidation of MSEK
From January 1, the MSEC will disappear completely — instead, disability will be determined by expert commissions of practicing physicians.
This innovation should strengthen control over all stages of the examination, minimize the risks of errors, and eliminate corruption.
What will change :
In addition, documents for people with permanent disability status will remain valid, and for the rest, whose re-examination falls on the time of the implementation of the new system, the re-examination period is extended by half a year.
