New accounts for paying taxes in 2026

New accounts for paying the military levy, taxes and SSC in 2026: what an entrepreneur should check before payment

From July 1, 2026, the military levy must be paid to new budget accounts. The change applies to accounts for budget revenue classification codes 11011000, 11011001, 11011600, 11011700 and 11011800. Before paying the military levy, taxes or SSC, an entrepreneur should check the payment details in official sources: the Taxpayer Electronic Cabinet, on the STS page «Accounts for payment of charges» or through the Treasury service «Search for revenue account details». The STS directly reported that from July 1, 2026, new budget accounts are opened for paying the military levy due to a change in the procedure for crediting this levy to the special fund of the State Budget of Ukraine.

For individual entrepreneurs on the single tax in 2026, it is important not to confuse the payment code with the account. Code 11011700 is used for the military levy paid by individual entrepreneurs on the single tax of groups I, II, III and IV. Code 11011800 is used for legal entities on the single tax of group III. The payment code itself does not replace the IBAN: the exact account must be taken according to the taxpayer’s region and place of registration.

What exactly changed from July 1, 2026

From 01.07.2026, the military levy is credited to the special fund of the State Budget of Ukraine and is directed to paying monetary support to servicemen of the Armed Forces of Ukraine. For this reason, the State Treasury Service opened new budget accounts for paying the military levy under the following codes:

The official STS notice about the change of accounts is available at the link: «From July 1, 2026, the details of budget accounts for paying the military levy are changing». Budget classification codes are confirmed by the Ministry of Finance order «On Budget Classification» No. 11 and by the STS ZIR clarification regarding the codes for paying the military levy.

Where to check current payment details

Before each payment, you should check not only the payment name, but also the current IBAN, recipient, recipient code, recipient bank, budget revenue classification code and payment purpose.

The STS also notes that payment details for tax payments and SSC for 2026 are posted on the STS web portal and on the subsites of territorial authorities. For the military levy from 01.07.2026, you should rely specifically on the updated accounts.

Military levy for individual entrepreneurs and legal entities on the single tax in 2026

In 2026, the minimum wage is UAH 8,647, and the subsistence minimum for able-bodied persons is UAH 3,328. These indicators are established by the Law of Ukraine «On the State Budget of Ukraine for 2026» No. 4695-IX.

The rates and payment deadlines for the military levy for simplified taxpayers are established by clause 16-1 of subsection 10 of section ХХ of the Tax Code of Ukraine as amended by Law No. 4015-IX. For individual entrepreneurs of groups I, II and IV, the rate is 10% of the minimum wage as of January 1 of the reporting year, that is UAH 864.70 per month in 2026. For group III taxpayers, the rate is 1% of income determined under article 292 of the Tax Code of Ukraine.

Military levy on salaries, remuneration and annual declaration

For employers and other tax agents withholding the military levy from individuals’ income, the main code is 11011000. For individuals who pay the military levy based on annual tax declaration results, code 11011001 is used. For a separate category of servicemen and employees of specified military and law enforcement formations, code 11011600 is used if the payment corresponds to the special rule of subclause 4 of subclause 1.3 of clause 16-1 of subsection 10 of section ХХ of the Tax Code of Ukraine.

In 2026, for most income of individuals, the military levy is 5% of the taxable object, and for the special category of monetary support of servicemen and employees of specified formations it is 1.5%.

When individual entrepreneurs of groups I and II may not pay the military levy

Individual entrepreneurs who are single tax payers of groups I and II have the right not to pay the military levy if their tax address is located in territories of hostilities or in territories of Ukraine temporarily occupied by the Russian Federation as of the date of the start of hostilities or temporary occupation. This right applies for the period from the first day of the month in which hostilities began, the possibility of hostilities arose, or temporary occupation began, until the last day of the month in which such circumstances ended.

To check the territories, the official List of territories where hostilities are or were conducted or which are temporarily occupied by the Russian Federation, approved by Order of the Ministry for Communities and Territories Development of Ukraine dated 28.02.2025 No. 376, is used.

SSC in 2026: accounts separate from tax accounts

SSC is paid not to budget accounts for taxes, but to non-budget accounts opened in the Treasury in the name of territorial bodies of the STS. Therefore, for SSC, you need to take separate payment details specifically for the single contribution on the STS page «Accounts for payment of charges» or in your Electronic Cabinet. The procedure for filling in the payment purpose also separately provides for paying SSC to non-budget accounts.

The SSC rate for most payers is 22% of the accrual base. In 2026, the minimum insurance contribution for an individual entrepreneur per month is UAH 1,902.34: UAH 8,647 × 22%.

How to fill in the payment purpose

The procedure for filling in the «Payment purpose» field was approved by Ministry of Finance Order No. 148 dated 22.03.2023. For ordinary payment of taxes, levies, charges and SSC, payment type code 101 is used. For repayment of tax debt or SSC arrears, code 140 is used.

The payment instruction should indicate:

• payment type code;

• payment name;

• period for which the payment is made;

• budget classification code for budget payments;

• correct recipient account;

• own tax number or EDRPOU code;

• additional information if needed to identify the payment.

A separate payment instruction is issued for each transfer direction and each payment type code. If for payments administered by the STS the payer does not specify a payment type code or specifies a code that is not included in the annex to Procedure No. 148, the payment will be considered paid under code 101.

Liability for errors or late payment

For late payment of an agreed tax liability, article 124 of the Tax Code of Ukraine provides for a fine: 5% of the repaid amount of tax debt for a delay of up to and including 30 calendar days and 10% for a delay of more than 30 calendar days. If the violation was committed intentionally, the fine is 25%, and in case of repetition within 1095 days or a delay of more than 90 calendar days, it is 50%.

For individual entrepreneurs of groups I, II and IV, non-payment or incomplete payment of advance contributions for the military levy entails a fine of 50% of the military levy rate. In 2026, the rate is UAH 864.70 per month, so 50% of this rate is UAH 432.35.

For non-payment or late payment of SSC, a fine of 20% of the amounts not paid on time is applied, and a penalty of 0.1% of the underpayment amount is charged for each day of delay.

What to do if the payment went to an old or incorrect account

If the payment is not reflected in the taxpayer’s integrated card or was paid to the wrong account, you need to:

1. Check the settlement status in the Electronic Cabinet.

2. Find out whether an overpayment arose for one payment and a debt for another.

3. Submit an application for refund or transfer of erroneously or excessively paid funds.

4. For SSC, use the separate procedure for refunding or crediting SSC funds.

5. Pay the liability again to the correct account if the payment deadline is approaching or has already passed.

Applications for erroneously or excessively paid budget payments are submitted under the rules of article 43 of the Tax Code of Ukraine and the procedure for information interaction approved by Ministry of Finance Order No. 60 dated 11.02.2019. For SSC, a separate procedure approved by Ministry of Finance Order No. 417 dated 23.07.2021 applies.

Checklist before payment

Before paying the military levy, taxes or SSC in 2026, check:

• whether the account has changed from 01.07.2026, if it is the military levy;

• whether the budget classification code has been selected correctly;

• whether the account corresponds to your region and place of registration;

• whether it is a budget account for a tax/levy or a non-budget account for SSC;

• whether the payment type code is specified correctly: 101 for ordinary payment, 140 for debt;

• whether the recipient, recipient code and recipient bank match;

• whether the payment period is specified correctly;

• whether the payment instruction or bank receipt has been saved.

Conclusion

As of July 1, 2026, the main change for entrepreneurs is new accounts for paying the military levy. This is especially important for individual entrepreneurs on the single tax who pay the military levy under code 11011700, and for legal entities on the single tax of group III who use code 11011800. Old bank templates for the military levy should be checked and updated.

The safest payment scheme is as follows: go to the Taxpayer Electronic Cabinet, check the settlement status and payment details, verify the account on the STS page «Accounts for payment of charges», and for budget payments, if necessary, additionally check the IBAN through the Treasury service «Search for revenue account details». For the military levy from 01.07.2026, only new current payment details should be used.

Official sources

1. STS: from July 1, 2026, the details of budget accounts for paying the military levy are changing.

2. STS: accounts for payment of charges.

3. Taxpayer Electronic Cabinet.

4. State Treasury Service of Ukraine: search for revenue account details.

5. Tax Code of Ukraine No. 2755-VI: articles 43, 124, 129, 292, 293; clause 16-1 of subsection 10 of section ХХ.

6. Law of Ukraine «On the State Budget of Ukraine for 2026» No. 4695-IX: minimum wage UAH 8,647, subsistence minimum for able-bodied persons UAH 3,328.

7. Law of Ukraine No. 4015-IX: changes regarding the military levy.

8. Ministry of Finance Order No. 11 «On Budget Classification»: codes 11011000, 11011001, 11011600, 11011700, 11011800.

9. STS ZIR: under which budget revenue classification codes the military levy is paid.

10. Ministry of Finance Order No. 148 dated 22.03.2023: procedure for filling in the «Payment purpose» field, payment type codes 101 and 140.

11. Law of Ukraine No. 2464-VI on SSC: SSC rate of 22%, liability for late payment.

12. Order of the Ministry for Communities and Territories Development No. 376 dated 28.02.2025: list of territories where hostilities are or were conducted or which are temporarily occupied by the Russian Federation.