Ukraine has published the Law on Amendments to the Tax Code of Ukraine and Other Laws of Ukraine to Ensure the Balance of Budget Revenues during Martial Law (Law 4015-IX), which was signed into law on 28 November 2024 and entered into force on 1 December 2024. The law, which underwent several revisions, includes measures for an increase and expansion of the military (defense) tax and other tax-related measures. The final law includes an increase in the military tax on individuals from 1.5% to 5.0% with effect from 1 December 2024. As clarified in guidance issued by the State Tax...