On 3 December, the Verkhovna Rada of Ukraine adopted Law No. 14000 “On the State Budget of Ukraine for 2026”, which will come into force on 1 January 2026 and sets key socio-economic indicators for tax, labour and financial calculations throughout the year.
Key indicators set by the Law
The State Budget of Ukraine for 2026 provides, in particular:
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minimum wage — UAH 8,647;
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general subsistence minimum — UAH 3,209.
Impact on daily allowances for business trips
Due to the increase in the minimum wage, the non-taxable limit for daily allowances for business trips within Ukraine has also been increased.
From 2026, this limit is up to UAH 864.70 per day (UAH 800 in 2025).
Criteria for critical enterprise status
The increase in the minimum wage has also directly affected the requirements for obtaining or confirming the status of a critical enterprise.
In particular, the average salary for the previous month must be at least UAH 21,617.50, which is one of the key eligibility criteria.
Practical implications for businesses
The new budget indicators must be taken into account when:
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planning payroll budgets;
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calculating tax liabilities;
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determining daily travel allowances;
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preparing documents to obtain or confirm critical enterprise status.
These changes are mandatory from 1 January 2026 and require timely updates to internal policies, financial models and HR calculations.
Practical commentary
The indicators set out in the State Budget for 2026 have a direct impact on business cost structures and regulatory compliance. In practice, we already see that failure to promptly adjust salary levels or travel expense policies can create tax and compliance risks.
The Kreston Ukraine team provides comprehensive support in:
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tax and financial planning;
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reviewing remuneration policies;
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preparing for confirmation of critical enterprise status;
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audit and regulatory compliance consulting.
Contact Kreston Ukraine experts to adapt in time to the 2026 budget changes and minimise risks for your business.
