Taxes, utilities and military registration: what will change for Ukrainians from January 1

Several key rules will change for Ukrainians from January 1, 2026. The innovations will affect gas payments, taxes for individual entrepreneurs, conditions for reservation from mobilization, and pension indexation.

This is reported by Ukrainian media.

The price of gas for the population will remain unchanged – the tariff from Naftogaz will continue to be 7.96 hryvnias per cubic meter. At the same time, the state is changing the rules for paying for gas delivery. Instead of the average annual consumption, the fee will be tied to the actual volume of gas used for the previous month. In addition, the transportation tariff will increase from 124.16 to 501.97 hryvnias per thousand cubic meters. Due to the new formula, payments will decrease in the summer and increase significantly in the winter. For consumers without meters, the regulatory minimum consumption volumes will remain.

Also, starting from the new year , the tax burden on individual entrepreneurs will increase . The reason is the increase in the minimum wage to 8,647 hryvnias and the subsistence minimum to 3,328 hryvnias.

According to Zaxid.net, individual entrepreneurs on the simplified taxation system will pay more in single tax, military levy, and social security contributions.

Individual entrepreneurs of group I will pay 332.8 hryvnias of single tax per month, group II – 1,729.4 hryvnias. Entrepreneurs of group III will continue to pay 5% of income. Military service for individual entrepreneurs of groups I and II will increase to 864.7 hryvnias per month, for group III the rules will not change.

The minimum single social contribution in 2026 will be 1,902.34 hryvnia – this is 22% of the minimum wage. This amount will be paid by all individual entrepreneurs, regardless of group.

In addition, the increase in the minimum wage will affect the annual income limits. In 2026, they will be 1,444,049 hryvnias for individual entrepreneurs of group I, 7,211,598 hryvnias for group II, and 10,091,049 hryvnias for group III.

Another change concerns reservations from mobilization . Due to the increase in the minimum wage, employers must pay employees at least 2.5 times the minimum wage. In December 2025, this amount is 20 thousand hryvnias, and from January 2026 – 21,617.50 hryvnias. If the employer does not comply with this requirement, the reservation may be canceled.

Also, in 2026 , pension indexation will not be carried out for everyone . The recalculation is scheduled for March 1, but pensioners who retired within the last three years, as well as recipients of special pensions, will not receive an increase. The government will approve the final indexation coefficient in February.

At the same time, the Cabinet of Ministers appealed to the National Commission for the Regulation of Energy and Utilities of Ukraine to postpone the increase in water tariffs . Prime Minister Yulia Svyrydenko emphasized that in times of war, the population should not feel additional financial pressure.

It was previously reported that, against the backdrop of an increase in the minimum wage and the subsistence minimum, taxes for individual entrepreneurs will increase.

We remind you that the Cabinet of Ministers of Ukraine plans to review the conditions for individual entrepreneurs and increase taxes.

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