According to the press-office of HO of the National Fiscal Service in Kirovohrad oblast, the total monthly (annual) income exempt of military tax in 2015 does not include:
- pensions (including the amount of indexing and calculated pursuant to the legislation) amounting to 3654 hryvnias (1218 hryvnias х 3);
- cost of gifts that does not exceed 609 hryvnias;
- allowances given, upon a decision of the professional association, to its member, which does not exceed 1710 hryvnias.
Along with that, if pensions (including the amount subject to indexing and computed pursuant to the legislation), cost of gifts and allowances given, upon the decision of the professional association, to its member, exceeds the amounts specified in 2015, the excess amounts are included into total monthly (annual) taxable income subject to the military tax of 1.5%.
