With the beginning of 2026, important changes in social payments and taxation have come into effect in Ukraine. In particular, the minimum wage has been raised and new rules for individual entrepreneurs have been established.

Changes in Minimum Wage

The minimum wage from January 1, 2026, is set at 8,647 hryvnias, which is 647 hryvnias more than in the previous year. This increase became the basis for recalculating several social payments.

Pension Recalculation

For non-working pensioners aged 65 and above with full insurance experience, the minimum old-age pension has increased to 2,595 hryvnias. Importantly, for each additional year of insurance experience beyond the norm, the pension increases by 1% of the established amount.

Changes for Individual Entrepreneurs

Individual entrepreneurs will also experience changes. For Group 1 individual entrepreneurs, the maximum monthly unified tax will be 332.80 hryvnias, for Group 2 - 1,729.40 hryvnias. The military levy for entrepreneurs of the first, second, and fourth groups is set at 864.70 hryvnias.

Additional Payments

In addition, payments have been increased for certain categories of citizens, including:

  • Heroes of Ukraine
  • Cavaliers of the Bohdan Khmelnytsky Order
  • War Veterans
  • Persons with special merits to the state

These changes are aimed at supporting citizens and partially compensating for inflationary processes.