Ukraine Salary Calculator: Take-Home Pay

What this Ukraine salary calculator shows

This calculator answers the two questions an employee in Ukraine asks most often about pay. First: how much money reaches your account if your employment contract states a certain gross salary? Second: what gross salary does an employer have to pay so that you receive a given amount? Both answers use the same Ukrainian rules. Personal income tax (PDFO, from the Ukrainian «податок на доходи фізичних осіб») at 18% and the military levy at 5% are withheld from the salary, and the employer pays the single social contribution (ESV, «єдиний соціальний внесок») at 22% on top of it.

The result has several parts. The headline shows the take-home pay or the gross salary, depending on what you entered. A bar below it splits the gross salary into the part you keep and the taxes the employer withholds. The calculator then lists income tax, the military levy, the employer's ESV and the total cost of the salary to the employer, and a table gives the same lines per month and per year to the kopeck (one hundredth of a hryvnia).

The calculator is useful when you compare job offers in Ukraine, negotiate a raise, check a payslip or plan a yearly budget. An employer can use it to see what a new position will cost. It is a calculation tool, not tax or financial advice. Everything runs in your browser and nothing you enter is sent anywhere.

In this guide:

• how to fill in the fields and read the results;
• the formulas, the reverse calculation and rounding to the kopeck;
• the 2026 tax rates and amounts, with links to the Ukrainian laws;
• how the minimum ESV and the maximum ESV base work;
• what a salary costs a Ukrainian employer;
• a reference table, three worked examples and common mistakes;
• the cases this calculator does not cover.

How to use the salary calculator

The calculator opens with a gross salary of UAH 30,000. With that value the headline, Take-home pay per month, shows UAH 23,100. Personal income tax is UAH 5,400, the military levy UAH 1,500, the employer's ESV UAH 6,600 and the cost to the employer UAH 36,600. The calculator works in Ukrainian hryvnias only, so there is no currency switch, and amounts appear on screen as UAH 30,000.

1. I know the. A switch with two options. Gross salary means you enter the salary before taxes, as written in an employment contract. Take-home pay means you enter the amount you want to receive, and the calculator finds the gross salary.
2. Monthly amount. The field's label follows the switch: Monthly gross salary or Monthly take-home pay. You can enter hryvnias with kopecks, using a point as the decimal mark.
3. Main job. A checkbox under More options. While it is ticked, ESV is charged on at least the minimum wage. Untick it for a second job.

Next to the field is a slider from 0 to UAH 200,000 in steps of UAH 500. Larger amounts can be typed in, and a value outside 0 to 100,000,000 is set back to the nearest limit when you leave the field. On phones the slider is replaced by − and + buttons that move in steps of UAH 500.

When you switch the “I know the” choice, the calculator carries the result over into the field. If the gross salary was UAH 30,000 and you choose Take-home pay, the field shows UAH 23,100 and the headline shows the gross salary of UAH 30,000. That way you can check a calculation in both directions without typing anything again.

How to read the results

The headline depends on the direction. For a gross amount it is Take-home pay per month, for a take-home amount it is Gross salary per month. The headline is rounded to the whole hryvnia, while the figures and the table show kopecks.

The bar under the headline splits the gross salary into two parts, with a legend: Take-home pay (blue) and Income tax and military levy (amber). The split is the same for any salary, 77% and 23%, because both taxes have flat rates.

Four figures follow: Personal income tax (PDFO), Military levy, Employer's social contribution (ESV) and Cost to the employer. Below them is a table with the rows Gross salary, Personal income tax, Military levy, Take-home pay, Employer's ESV and Cost to the employer, and the columns Per month and Per year. The yearly amounts are the monthly ones times 12: the calculator assumes the same salary every month.

When the minimum or maximum ESV applies, a note with the contribution appears in the results. Under More options, below the checkbox, a note gives the date of the rules, the rates, the minimum wage and the maximum ESV base.

Pin to compare remembers the current calculation. After you change the amount, the headline shows the difference, such as +UAH 7,700 vs pinned, and a caption recalls the pinned scenario: Pinned scenario: UAH 30,000 → UAH 23,100 take-home. PDF saves the inputs, every amount, the share of taxes in the employer's cost and the table. Reset restores the defaults and clears the pin. On phones and tablets the results sit in a panel at the bottom of the screen, and Details opens the rest.

How the calculator works out take-home pay

The calculator uses flat rates, so the calculation is simple and the same for any salary under an ordinary employment contract.

Formulas for the deductions and ESV

Income tax     = G × 18%
Military levy  = G × 5%
Take-home pay  = G − income tax − military levy
               = G × (1 − 0.18 − 0.05) = G × 0.77

Here G is the monthly gross salary. Both taxes are charged on the same amount, so the take-home pay is always 77% of the gross salary, whether it is UAH 10,000 or UAH 200,000.

ESV is calculated separately and does not change the take-home pay:

ESV base              = min(max(G, M), 20 × M)
Employer's ESV        = ESV base × 22%
Cost to the employer  = G + employer's ESV

• M is the Ukrainian minimum wage, UAH 8,647 in 2026;
• max(G, M) raises the base to the minimum wage when the salary is lower. This applies only while Main job is ticked and the salary is above zero. Without the tick the base is the gross salary;
• min(…, 20 × M) caps the base at UAH 172,940.

The reverse calculation from take-home pay

When you know the take-home amount, the calculator divides it by 0.77:

G ≈ take-home pay ÷ 0.77

Because each tax is rounded to the kopeck, this formula sometimes lands one kopeck off. So the calculator checks a few neighbouring values and takes the smallest gross salary that leaves exactly your take-home amount. It then works out every line from that gross salary, so the table always adds up: the gross salary minus income tax and the military levy equals the take-home pay exactly.

Rounding to the kopeck

As on a Ukrainian payslip, the calculator rounds each line to the kopeck on its own: income tax, the military levy and ESV. So the take-home pay is not the gross salary times 0.77, rounded, but the difference of the rounded amounts. Usually the result is the same, but with kopecks in the salary it can differ by one kopeck. For example, a gross salary of UAH 12,345.67 loses UAH 2,222.22 of income tax and UAH 617.28 of military levy, leaving UAH 9,506.17.

Assumptions

• An ordinary salary under an employment contract. One employer, a full month, no bonuses, sick pay or vacation pay.
• The same salary every month. Yearly amounts are the monthly ones times 12.
• No tax social benefit. The calculator does not reduce the income tax base by the benefit.
• One year's rules. Rates and amounts as of 1 January 2026, with no choice of another year.

Ukrainian salary taxes in 2026: rates and sources

Every figure in the calculator comes from Ukrainian law in force. The Tax Code sets the income tax and military levy rates, the ESV law sets the ESV rate, and the State Budget Law for 2026 sets the minimum wage, the subsistence minimum and the maximum ESV base for this year.

As of 20 October 2026 these figures match the texts of the Tax Code of Ukraine (revision of 17.09.2026), the ESV law (revision of 26.01.2026) and the State Budget Law for 2026 (revision of 24.06.2026), all in Ukrainian. The minimum wage was UAH 8,000 in 2025, so any calculation with the minimum ESV for last year gives different amounts.

Amounts tied to the minimum wage and the subsistence minimum change every year on 1 January, with the budget law. The calculator will be updated once the 2027 budget is adopted, and the date of its rules is shown in the note under More options and in the PDF.

Income tax and the military levy: what is withheld

The employer withholds two taxes from the gross salary and pays them to the budget on the employee's behalf. A payslip shows them as separate lines, and what is left reaches the employee's account.

Personal income tax at 18%

Personal income tax on a salary in Ukraine is 18% (art. 167.1 of the Tax Code). Its base is the gross salary, reduced by the tax social benefit when that applies. In 2026 the benefit is UAH 1,664 and applies only when the monthly salary from one employer is no more than UAH 4,660. That limit is below the minimum wage, so a full-time employee does not get the benefit. Parents of two or more children and some other groups get a larger benefit, but the calculator leaves the benefit out altogether.

If you are entitled to the benefit, income tax falls by 1,664 × 18% = UAH 299.52 a month. On a salary of UAH 4,600 that means income tax of UAH 528.48 instead of UAH 828.

Military levy at 5%

The military levy on a salary is 5% of the same gross amount (subpara. 1.3, para. 16-1, subsec. 10, sec. XX of the Tax Code). Law 4015-IX set the 5% rate for individuals' income in October 2024. The Tax Code already says when it will fall: to 1.5% from 1 January of the year after the third calendar year after martial law ends or is lifted. So the 5% rate applies during martial law and for several years after it.

The 1.5% rate already applies today to military pay. That is why this calculator does not suit service members: it always uses 5%.

Why 77% is left

Together, income tax and the military levy take 23% of the gross salary, leaving 77%. The rule is handy to remember. To estimate take-home pay quickly, multiply the gross salary by 0.77. To estimate the gross salary for a take-home target, divide by 0.77, which is roughly multiplying by 1.3. A gross salary of UAH 20,000 leaves UAH 15,400, and a take-home pay of UAH 40,000 needs a gross salary of UAH 51,948.05.

ESV: the minimum contribution and the maximum base

An employee in Ukraine pays no social contribution out of their salary. The employer pays ESV from its own funds, at 22% of the gross salary (Law 2464-VI). So ESV does not change the take-home pay, but it makes the salary more expensive for the employer. The ESV paid for you builds your insurance record and the earnings on which your state pension is later based.

The minimum ESV at a main job

At a main job, ESV is paid on at least the minimum wage, even when the employee earns less, for example in part-time work. In 2026 the Ukrainian minimum wage is UAH 8,647, so the minimum contribution is UAH 1,902.34 a month.

The calculator applies this rule while Main job is ticked and shows a note: The salary is below the Ukrainian minimum wage (UAH 8,647), so ESV is charged on the minimum wage: UAH 1,902.34 a month. For a second job, untick it, and ESV is charged on the salary actually paid. A zero salary gives a zero ESV and no note.

The maximum ESV base

No ESV is paid on the part of a salary above the maximum base. The ESV law sets that base at 15 minimum wages, but the State Budget Law for 2026 suspends that rule and sets 20 minimum wages, UAH 172,940 a month. The budget law for 2025 suspended the rule in the same way. The largest contribution for one employee in 2026 is 172,940 × 22% = UAH 38,046.80.

When the gross salary is above that limit, the calculator charges ESV on the maximum base only and shows a note: The salary is above the maximum ESV base (UAH 172,940), so ESV is charged on that amount only: UAH 38,046.80 a month. Income tax and the military levy have no cap and are charged on the whole salary.

ESV and your future pension

ESV never shows up in your account, but it works for you. An old-age pension in Ukraine's solidarity system depends on your insurance record and on how your salary compared with the national average wage (art. 25, 27 and 40 of Law 1058-IV). Each year of insurance record adds 1% to the coefficient used to calculate the pension.

To retire at 60 in 2026 you need 33 years of insurance record, at 63 between 23 and 33 years, and at 65 between 15 and 23 years (art. 26 of Law 1058-IV, revision of 02.08.2026). The requirement rises by one year each year until 2028. That is why an official salary with full ESV matters not only for the employer's costs today but for your income in retirement.

What a salary costs a Ukrainian employer

The cost to the employer is the gross salary plus ESV. For a salary between the minimum wage and the maximum ESV base it is always 122% of the gross amount. About 36.9% of that cost goes to taxes and contributions: 23 parts income tax and military levy and 22 parts ESV for every 122 parts of cost. The calculator shows this share in the PDF as Taxes in the employer's cost.

It helps to see this from the negotiating side. For an employee to take home UAH 1,000 more, the gross salary has to rise by about UAH 1,298.69 and the employer's cost by about UAH 1,584.40. So each hryvnia of take-home pay costs the employer about UAH 1.58. When an employer says a UAH 10,000 raise costs it UAH 12,200 while the employee sees only UAH 7,700 more, both are right.

How to compare job offers

Offers are often stated differently: one company quotes a gross salary, another a take-home amount. Say the first offers a gross salary of UAH 45,000 and the second UAH 35,000 take-home. A gross UAH 45,000 leaves UAH 34,650 take-home, so the second offer is actually UAH 350 a month higher, even though its number is smaller. Seen from the other side, a take-home pay of UAH 35,000 needs a gross salary of UAH 45,454.55. Pin to compare compares the headline of the current direction. If you pin the first offer and switch to Take-home pay with UAH 35,000, the headline shows the gross salary and +UAH 455 vs pinned: that is how much more the second company pays in gross terms.

The minimum ESV and the cap in the employer's cost

The minimum ESV makes small salaries relatively more expensive. On a salary of UAH 5,000 at a main job, ESV is UAH 1,902.34 instead of UAH 1,100, so the employer's cost is UAH 6,902.34, and the share of taxes and contributions in it rises to 44.2%. The maximum base works the other way: on a salary of UAH 200,000, ESV stays at UAH 38,046.80 and the tax share of the cost falls to 35.3%.

Ukrainian take-home pay at a glance

This table shows what the calculator returns for common gross salaries at a main job. All amounts are per month.

The first row is the 2026 minimum wage, which leaves UAH 6,658.19 take-home. The take-home column grows by exactly 77% of each extra hryvnia of gross salary. ESV grows by 22% only up to the maximum base of UAH 172,940, so in the last row it is less than 22% of the gross salary.

Worked examples

Each example shows what the calculator returns. All amounts are in hryvnias, with the rules as of 1 January 2026.

What the calculator leaves out

The calculator deliberately covers one case, the most common one: a salary paid to an employee under an employment contract in Ukraine in 2026. Other cases follow other rules, and the result is then only a rough guide.

Several of these cases are common. Sole proprietors pay the single tax and their own ESV under quite different rules, so this calculator cannot compare a salary with FOP income. Sick pay and vacation pay are based on the average salary over previous months, not on the current month's salary. A bonus paid with the salary raises the base of every tax for that month. To estimate such a month, enter the gross amount including the bonus, but remember that the yearly column will then multiply the bonus by 12.

If you work for two employers, each withholds income tax and the military levy from its own part of the salary and pays ESV separately. You can run the calculator for each salary in turn: keep the tick for the main job and remove it for the second job. The combined take-home pay from both will be right, because the withholding rates are flat. The calculator does not model part of a year: the yearly column always multiplies the monthly amounts by 12, so for a few months of work use the monthly column.

Common mistakes when working out a Ukrainian salary

• Confusing gross salary and take-home pay. Job ads and contracts in Ukraine usually state the gross salary. Before comparing offers, convert every amount to the same basis.
• Deducting ESV from the employee's salary. The employer pays ESV on top of the salary. Deducting another 22% from a gross UAH 30,000 gives UAH 16,500 instead of the correct UAH 23,100.
• Using last year's rates. The military levy on salaries in 2025 and 2026 is 5%, not 1.5%. The 2026 minimum wage is UAH 8,647, not UAH 8,000.
• Forgetting the minimum ESV. For the employer, part-time work at a main job does not bring ESV below UAH 1,902.34 a month.
• Multiplying irregular pay by 12. The yearly column is right only for the same salary every month. Bonuses, sick pay and vacation pay make a real year different.
• Treating 23% as the tax on all income. That rate applies to a salary. Sole proprietors, some civil-law contracts, property sales and investment income follow other rules.
• Judging pay only in this month's hryvnias. With inflation around 10% a year, the same take-home pay buys noticeably less a year later. Compare a raise with inflation.

What to do with your take-home pay

The calculator shows how much money you actually receive. That is the starting point for every other money decision, and each has its own tool.

Start with a buffer for hard times. The article on the emergency fund explains why you need one, and the emergency fund calculator sets a target from your expenses. If you are planning a loan or a mortgage, the loan and mortgage calculator shows a monthly payment that you should compare with your take-home pay, not with the gross salary.

A raise is worth judging against rising prices. The article on inflation and why money loses value explains how inflation eats into a salary, and the inflation impact calculator shows what your amount will be worth in a few years.

Once the buffer is in place, part of each salary can be invested regularly. The article on what investing is covers the basics, and the one on compound interest and the time value of money shows why even small monthly contributions grow into a noticeable sum over time. The deposit vs investment calculator helps you compare where to put the money.

If your case goes beyond an ordinary salary, ask your employer's accountant or a qualified tax adviser in Ukraine. The calculator follows the general rules and is not tax advice.