Ukraine Extends Military Tax Following End of Martial Law

Ukraine has published Law No. 4835-IX in the Official Gazette, which entered into force on 15 April 2026. The law amends the Tax Code of Ukraine in regard to the collection of the military tax, providing that the military tax as currently collected will continue to apply for three years following the end of martial law. The military tax is levied at a rate of 5% on the taxable income of individuals in general. For individual entrepreneurs and legal entities of Group III of the simplified tax…