Key Reforms Coming to Ukraine in April 2026: Mobilization, Pensions, and Healthcare

Major Policy Shifts Effective in Ukraine from April 1, 2026

According to Главком: A series of significant regulatory changes will take effect in Ukraine starting April 1, 2026, impacting several key areas of public life. These reforms will alter the administration of military mobilization, recalibrate pensions for working retirees, introduce new sick leave rules, shift private security entrepreneurs to the general taxation system, adjust cigarette excise duties, launch a fuel cashback program, and impose a seasonal fishing ban. Notably, utility tariffs and the minimum wage will remain unchanged. These changes are part of broader governmental efforts to modernize state institutions and adapt to ongoing economic and social challenges.

Core Reforms

The mobilization process will undergo a major overhaul, focusing on verifying personal data, full automation, and systematic anti-abuse measures. Key elements of the new electronic military accounting system include:

• Electronic delivery of military summons;
• Automatic registration for service;
• Synchronization of data across all state registries.

Revisions to the reservation system for critical workers will involve regular reviews of essential enterprise status, automatic cross-checks with tax and pension records, and stricter criteria for obtaining a deferment.

In the security sector, under Law No. 4698-IX effective January 1, 2026, private entrepreneurs (FOPs) providing security services will be moved to the general taxation framework. They will face a flat 15% tax on all income, with potential penalties for non-compliance. After April 1, these individuals must also pay Personal Income Tax (PIT) at 18%, a 1.5% military levy, and the Unified Social Contribution (USC). They are required to document expenses, use cash registers (RRO/PRRO), and register for Value Added Tax (VAT) if annual income exceeds 1 million UAH over 12 months.

Changes to sick leave regulations, per Law No. 4683-IX, will introduce financial accountability for doctors, standardize paper forms, and expand the authority of the Pension Fund of Ukraine (PFU). Paper sick notes will only be issued in cases of technical impossibility, for individuals holding multiple jobs, and for self-employed persons or FOPs.

Pension recalculations for working retirees will occur provided they accumulate at least 24 months of insurance contributions after initially receiving a pension, or after a two-year period from the pension's start date. Recalculation can be based on either length of service or a combination of service length and earnings.

The excise duty on cigarettes will also be modified. The tax code for filterless cigarettes is set as UKT ZED 2402 20 90 10, and for filtered cigarettes as UKT ZED 2402 20 90 20. In 2025, the total tax liability per 1,000 cigarettes was 3,846.3 UAH, with an average retail price of 6,537.0 UAH per 1,000. The excise tax share of the cigarette price in 2025 was 58.8%.

A fuel cashback program will run from March 20 until May 1, 2026. Rebates will be 15% on diesel, 10% on gasoline, and 5% on autogas. The maximum monthly fuel rebate per person is 1,000 UAH, with an overall monthly cashback limit set at 3,000 UAH.

Additionally, a seasonal fishing ban during the spawning period will be introduced on April 1, 2026. During this time, only shore fishing with hook gear (maximum two hooks) or a spinning rod with a single lure is permitted. The movement of vehicles or motorized vessels outside of designated shipping lanes is prohibited. Commercial fishing and underwater hunting are also banned for the season.

Collectively, these reforms aim to streamline administrative procedures, enhance social protections, and ensure fairer taxation. The new mobilization rules are designed to reduce systemic abuses, while changes to sick leave and pension laws seek to improve safeguards for working retirees. The adjusted cigarette excise and fuel cashback scheme are expected to have direct economic implications for consumers and businesses. These measures reflect the government's intent to modernize its institutions and improve citizens' quality of life.

As these reforms take shape, it's essential to understand their broader implications for everyday life in Ukraine. Among the updates, the newly introduced fuel reimbursement program stands out, aimed at easing financial burdens for citizens. To learn more about how this initiative works and what benefits it offers, check out our detailed overview on the fuel reimbursement scheme.