President of Ukraine Vladimir Zelensky signed Law No. 11416-d, providing for a historic increase in taxes. First of all, we are talking about increasing the military tax from 1.5% to 5%. Only for military personnel the rate of 1.5% will remain.

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Channel 24, citing data from the State Tax Service, told when entrepreneurs may not pay military duty.

In 2025, individual entrepreneurs in groups 1 and 2 of the single tax will be required to pay a military tax in the amount of 800 hryvnia. However, under certain circumstances, this tax may become optional for some business entities.

Individual entrepreneurs may not pay military duty for one calendar month per year:.

during vacation;

during illness, if the entrepreneur has an approved extraction from the Electronic Register of certificates of incapacity for work (sick leave of 30 days or more).

Information about the duration of annual leave and temporary disability should be submitted along with the application in any form.

Who is exempt from paying military duty?.

Entrepreneurs classified in groups 1 and 2, paying a single tax and not having employees, are exempt from paying military duty. This benefit is set out in the Transitional Provisions of the Tax Code of Ukraine, which provide for exemption from paying military taxes for eligible entrepreneurs.

Let us remind you how the increase in military duty will affect the real estate market.