Ukraine has published the Law on the State Budget for 2025 ( Law 4059-IX), which was signed into law on 19 November 2024. While the law does not include any particular tax measures, it does set the minimum monthly wage and minimum subsistence level amounts, which are used for certain tax purposes. The minimum wage is set at UAH 8,000 per month from 1 January 2025 and the general minimum subsistence level is set at UAH 2,920 from 1 January 2025, with varying levels also set for different categories of persons. For employers, the key value is the minimum wage,...