Zelenskyy signs law extending military levy for three years after end of martial law
Ukrainian President Volodymyr Zelenskyy has signed bill No. 15110 extending the military levy (ML) for three years after the end of the war, which is a structural benchmark of the new financing program with the International Monetary Fund (IMF).
According to the Ukrainian parliament’s website, the president signed the bill on Tuesday; the Verkhovna Rada passed it in the second reading and as a whole on April 7.
As reported, after the bill was passed, MPs supported its referral for urgent signing by the head of state with 250 votes.
According to the explanatory note to bill No. 15110, it provides for extending the provisions on the application of the mandatory military levy that were introduced for the duration of martial law in Ukraine, namely for individuals at 5%, for individual entrepreneurs (IE) - single tax payers of groups 1, 2 and 4 - 10% of one minimum wage as of the first day of the current month (in 2026 – UAH 850), single tax payers of the third group (IEs and legal entities) (except e-residents) – 1% of income, for three years following the year in which martial law in Ukraine is terminated or lifted.
"Adoption of the bill will allow the state budget of Ukraine to raise over UAH 140 bln over the three years following the year in which martial law is terminated or lifted," Ukrainian Finance Minister Serhiy Marchenko said when presenting the bill in the Rada.
Four structural benchmarks that Ukraine was to meet by end of March 2026 under the IMF’s Extended Fund Facility (EFF) program were considered unmet: the Rada was to adopt tax changes concerning the abolition of the VAT exemption for single tax payers, taxation of digital platforms, taxation of all parcels, and the permanent application of the military levy. Although the Cabinet of Ministers approved and submitted three bills on March 30 (on taxation of digital platforms, taxation of all parcels, and the permanent ML), one bill on VAT for IEs remained under revision.
The Verkhovna Rada Committee on Finance, Tax and Customs Policy recommended passing the bill on Monday, April 6.