Taxes for retirees: what payments await seniors in 2025

In 2025, Ukrainian pensioners who continue to work will be subject to the same taxes as other citizens.

According to the Pension Fund of Ukraine, pensioners’ salaries will be subject to personal income tax at a rate of 18% and a military levy of 5%. For example, if a pensioner receives 15,000 hryvnias, 2,700 hryvnias of income tax and 750 hryvnias of military levy will be withheld from this amount, leaving 11,800 hryvnias available. Additionally, the employer is required to pay a single social contribution in the amount of 22% of the minimum wage.

Personal income tax is levied not only on wages but also on bonuses, scholarships, and other monetary payments received under civil law contracts. This means that any official income is subject to taxation.

As for pensions, they are taxed only if the amount exceeds three minimum wages, which in 2025 will be 24,000 hryvnias. In this case, the excess income will be taxed at rates from 15% to 20%.

According to representatives of the State Tax Service, taxes on pensions are levied only in cases of significant amounts, and the rates increase in proportion to the increase in income.

Thus, people who are retired but actively work or have high incomes remain taxpayers. This contributes to the financing of social programs and supports the country’s economy in difficult times.

Earlier, the discussion focused on the issue of pension taxation, and Ukrainians were concerned about the new tax rules.