Minimum wage and subsistence minimum will remain unchanged until 2026

Minimum wage and subsistence minimum until 2026

According to ХВИЛЯ: The minimum wage and subsistence minimum will remain unchanged until 2026. In December 2025, the minimum wage will be 8,000 hryvnias, with the employee receiving 6,160 hryvnias net. The subsistence minimum during this period will remain at the previously established level:

• general – 2,920 hryvnias;
• for able-bodied persons – 3,028 hryvnias;
• for children under 6 years old – 2,563 hryvnias;
• for children aged 6 to 18 years – 3,196 hryvnias;
• for persons who have lost working capacity – 2,361 hryvnias.

Plans for 2026

According to the draft State Budget-2026, it is planned to increase the minimum wage from January 1, 2026, to 8,647 hryvnias. The overall subsistence minimum may also rise to 3,209 hryvnias. Meanwhile, the minimum pension for working persons will remain at 2,361 hryvnias. The lowest pensions for non-working citizens will be in the range of 3,038-3,613 hryvnias, while the maximum pension as of December 2025 will amount to 23,610 hryvnias.

Basic tax rates remain unchanged: personal income tax (PIT) is 18%, and military tax is 5%. For individual entrepreneurs (IEs) on the simplified taxation system, the following single tax rates apply:

• 302.80 hryvnias per month for group 1;
• 1,600 hryvnias per month for group 2;
• 5% of income for group 3.

The military tax for IEs amounts to 800 hryvnias per month for groups 1-2 and 1% of income for group 3.

As of November 2025, the official exchange rate of the hryvnia to the dollar fluctuates between 41.89-42.40 hryvnias per dollar, while the euro rate is 48.33-48.98 hryvnias.

The retention of the minimum wage and subsistence minimum at current levels until 2026 indicates the stability of social benefits, but does not exclude the possibility of further changes in the next year.

Source: State Budget-2026

The planned increase in wages and the subsistence minimum from the beginning of 2026 may reflect the economic realities of the country and will affect the living standards of the population if inflationary processes remain under control.