Budget-2027: what will happen to the minimum wage, subsistence minimum and VAT

In the draft state budget for 2027, the minimum wage is planned to be increased to UAH 9,546, and the subsistence minimum to UAH 3,559. The document also contains a provision for the event of an increase in VAT or excise duty on fuel. At the same time, the draft does not currently provide for a separate guaranteed increase in the financial support of the military.

The main parameters of the project were reported by MP Yaroslav Zheleznyak, who published data from the document.

From January 1, 2027, the minimum wage should be UAH 9,546 . This is UAH 899, or 10.4%, more than in 2026, when the minimum was UAH 8,647.

The subsistence minimum per person is planned to be set at UAH 3,559 per month – UAH 350, or 10.9%, more than the current figure.

For able-bodied people, it should be UAH 3,691 , and for people who have lost their ability to work, it should be UAH 2,878 .

A separate indicator of UAH 2,331 was provided for calculating the salaries of prosecutors, employees of tax, customs and other state bodies, whose remuneration is determined by special laws.

What about military salaries?

The draft budget allocated about UAH 1.02 trillion for the maintenance program of the Armed Forces of Ukraine, which includes financial support for military personnel.

According to Zheleznyak’s calculations, this is approximately UAH 173.5 billion, or 20.5% , more compared to the 2026 budget.

At the same time, the MP warned that such an increase in itself does not mean an increase in military salaries. According to his assessment, in 2026, the corresponding item will already lack about UAH 100–190 billion, so part of the additional funding next year may go to cover the existing need.

Thus, a specific increase in the financial support of the military does not currently follow from the above parameters of the draft budget .

Pensions and subsidies

According to Zheleznyak, the draft budget includes UAH 290 billion in subsidies for the Pension Fund . This is UAH 41.5 billion, or 16.5%, more than this year.

UAH 42 billion is planned to be allocated for housing subsidies and benefits – unchanged.

There is no specific percentage of pension indexation in the text of the draft. It is envisaged that it will be carried out “in the manner and amounts established by the Cabinet of Ministers”. Therefore, the final amount of indexation will be determined by the government separately.

What about the 2027 elections?

The Central Election Commission’s budget does not include separate expenditures for the 2027 elections .

At the same time, the draft retained the norm according to which, after the termination or abolition of martial law, the Cabinet of Ministers, together with the CEC, will be able to submit to the Verkhovna Rada proposals for changes to the budget to finance the preparation and holding of presidential, parliamentary, and local elections.

They plan to allocate UAH 365.1 million for the activities of the CEC itself – UAH 90 million, or 32.7%, more.

The President’s Office and the Telethon

According to the deputy, expenses for supporting the activities of the president and the Office of the President are planned to be increased by UAH 194.9 million – to UAH 1 billion 72.8 million . This is 22.2% more.

About UAH 1.6 billion was allocated for the telethon, which is about 4% more. According to Zheleznyak, the corresponding program was transferred from the Ministry of Culture to the Cabinet of Ministers.

Another UAH 5.4 billion is planned to be allocated to a program related to information security, national identity, and heroism. This is UAH 1.4 billion more.

What about VAT?

The draft budget includes a provision in case VAT and/or excise tax on fuel are increased in 2027. In such a case, it is proposed to direct additional revenues to a special fund to support business.

According to Zheleznyak, the Ministry of Economy has a new program “Support for Business Entities” for UAH 58.7 billion , and another UAH 8.3 billion to support companies that have a license to trade in fuel.

At the same time, the draft budget itself does not increase VAT or excise duty on fuel and does not establish new rates . The norm will only come into effect if certain amendments to the Tax Code are adopted.

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