The National Fiscal Service reports
Natural persons – economic entities, irrespective of the tax rates they borne, do not pay the military tax charged on entrepreneurial income they gain, the information from the National Fiscal Service says.
Taxable income related to the military tax is as follows:
- salaries, other incentives and compensations or other payments and benefits that are accrued (paid, given) to a taxpayer pursuant to the labour contract;
- other payments and remunerations that are accrued (paid, given) to a taxpayer pursuant to the civil contracts;
- winnings from national and other lotteries, gambling winnings.
The military tax is set temporary, up to January 1, 2015.
The military tax rate is 1.5 of taxable income.
It is worth noting that the Law of Ukraine dd. July 31, 2014, No.1621 titled On Changes to the Tax Code of Ukraine and Some Enactments imposes the military tax from August 03, 2014.
More detailed information on the military tax as well as other regulations is generally available on the website of the National Fiscal Service of Ukraine (category 132).
