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14.04.2026 08:40Ukrainian President Volodymyr Zelensky has signed Law No. 15110 extending the higher military levy rate of 5% for three years after the end of the war.
This is stated in the document’s file on the website of the Verkhovna Rada.
Under the law, the military levy for individuals will be 5% of income. For sole proprietors in the first, second, and fourth groups, the rate will be 10% of the minimum wage, while for taxpayers under the simplified tax system in the third group — that is, sole proprietors and legal entities — it will be 1% of income.
As a reminder, on April 7 the Verkhovna Rada adopted bill No. 15110 both in the first reading and in full, extending payment of the increased 5% military levy for three years after the end of the war. The document was supported by 257 members of parliament.
The law extending the higher military levy was one of the tax increase bills agreed upon by Ukraine with the International Monetary Fund.





