Enter the gross salary or the desired take-home amount - the calculator instantly computes personal income tax, the military levy, the employer's social contribution and the full cost of the employee for the company.
The calculation is approximate and is not accounting advice. For non-standard cases (several jobs, other kinds of benefits, incomplete month) consult an accountant or the State Tax Service.
Which taxes are deducted from a salary in 2026, and who pays them
Two taxes are withheld from the gross salary (the amount stated in the employment contract): personal income tax at 18% and a military levy at 5%. Combined that is 23%, so the employee takes home 77% of the gross amount: net = gross × 0.77.
On top of the gross salary, the employer additionally pays a unified social contribution (ESV) at a rate of 22%. This tax does not reduce the employee's pay - it is paid entirely by the employer and forms the full cost of employing that person for the company: gross + ESV. The ESV has a maximum calculation base - 20 minimum wages per month (172,940 UAH in 2026); no ESV is charged on the part of the salary exceeding this amount.
The tax social benefit (PSP) is an optional discount on the personal-income-tax base for employees whose gross salary does not exceed the income limit (4,660 UAH/month in 2026 for the general category). If the benefit applies, personal income tax is calculated not on the full amount but on (gross - 1,664 UAH), while the military levy is still calculated on the full amount.
Example without the tax social benefit: gross salary 20,000 UAH. Personal income tax = 20,000 × 18% = 3,600 UAH. Military levy = 20,000 × 5% = 1,000 UAH. Take-home = 20,000 - 3,600 - 1,000 = 15,400 UAH. Employer social contribution = 20,000 × 22% = 4,400 UAH. Full cost of the employee for the company = 20,000 + 4,400 = 24,400 UAH.
Example with the tax social benefit: gross salary 4,500 UAH (below the 4,660 UAH income limit, so the benefit applies). Personal income tax = (4,500 - 1,664) × 18% = 510.48 UAH. Military levy = 4,500 × 5% = 225 UAH (on the full amount). Take-home = 4,500 - 510.48 - 225 = 3,764.52 UAH.
Example of the ESV cap: gross salary 200,000 UAH per month (above the maximum base of 172,940 UAH). Employer social contribution = 172,940 × 22% = 38,046.80 UAH - not 44,000 UAH, which it would be without the base cap.
Everything about salary taxes in Ukraine in 2026
The difference between a "gross" and "net" salary in Ukraine is the sum of two taxes withheld from the employee's income, plus a separate contribution paid by the employer on top of the salary. The calculator helps quickly compute both directions: how much an employee takes home from a given gross amount, and what gross amount needs to be stated in the contract so the employee receives the desired amount on their card.
Who pays which taxes on a salary
Personal income tax (18%) and the military levy (5%) are withheld from the employee's salary - that is, they reduce the amount the employee takes home. The employer acts only as a tax agent: it calculates these taxes, withholds them from the accrued salary, and pays them to the budget on the employee's behalf.
The employer social contribution (ESV, 22%) is an entirely different tax. It is paid by the employer out of its own funds on top of the employee's salary, and it does not affect the amount the employee takes home. That is exactly why the "full cost of an employee" for a business is always higher than the salary the employee sees in the contract.
Why it is worth calculating the "full cost of an employee"
For an employer, it is important to plan a budget not around the gross salary stated in the contract, but around the full cost of employing that person (gross + ESV) - that is the amount that actually leaves the company's funds. When hiring a new employee with take-home pay expectations, it is useful to immediately calculate how much that will cost the business.
EN