What Will Change for Ukrainians in August 2026

In August 2026, changes to pension legislation, tax reporting, employee retention, inclusive education, and regulations governing the distribution of cosmetics will take effect in Ukraine. There will also be one-time payments to veterans, a recalculation of certain subsidies, and planned payments to farmers in frontline territories. Let’s break down who these changes affect, which deadlines are important not to miss, and where this isn’t a new program but simply the next phase of an existing one.

Pensions

No general increase or indexation of pensions is planned for August 2026. The amounts of minimum pensions and basic supplements remain unchanged. At the same time, new rules for verifying insurance coverage will take effect on August 2, which are intended to simplify the process of granting and recalculating pensions.

The Pension Fund will no longer be able to require individuals to provide certificates or other documents if the necessary information is already contained in state electronic registries. In addition, Fund employees must assist applicants in obtaining any missing documents. If a pension application is denied due to insufficient insurance coverage, the individual must be informed of how to verify it, including through legal action.

The list of evidence that can be used to confirm periods of employment prior to the introduction of the personalized accounting system is also being expanded. If an employment record book is lost, lacks the necessary entry, or contains an error, the Pension Fund may consider archival certificates, orders, employment contracts, personal accounts, payroll records, documents regarding bank transfers of wages, testimony from at least two witnesses who knew the applicant through shared work experience, or a court ruling. Witness testimony will be considered in the cases and according to the procedures established by the Cabinet of Ministers. This is particularly important for people whose companies have been liquidated and whose documents have been lost or destroyed as a result of the war.

Additionally, to determine pension eligibility, periods of official employment for which the employer calculated but did not pay contributions due to debt will be counted toward the insurance period. A prerequisite is that the employer has submitted reports confirming that contributions were calculated at a rate of at least the minimum amount. In other words, an employee should not lose their right to a pension due to the company’s debts to the state.

Some pensioners will receive an automatic age-based supplement in August. This applies to people who will turn 70, 75, or 80 during the month and whose total pension payment does not exceed 10,340.35 hryvnias. The supplement amounts to up to 300 hryvnias upon reaching age 70, up to 456 hryvnias upon reaching age 75, and up to 570 hryvnias upon reaching age 80. There is no need to contact the Pension Fund.

One-time payments to veterans and victims of Nazi persecution

In August, war veterans, family members of fallen defenders, and victims of Nazi persecution will receive an annual one-time cash payment in time for Ukraine’s Independence Day. The payment must be made by August 24, 2026, and the amount depends on the recipient’s status.

The largest amounts are allocated to individuals with war-related disabilities, as well as former child prisoners of concentration camps, ghettos, and other places of forced detention who were under 14 years of age at the time of their imprisonment and who have been recognized as having a disability resulting from a general illness, work-related injury, or other causes:

• 3,100 hryvnias – for persons with Group I disabilities;
• 2,900 hryvnias – Group II;
• 2,700 hryvnias – for those with Group III disability.

Persons who have rendered special services to the Motherland will also receive 3,100 hryvnias. Combatants, victims of the Revolution of Dignity, and former juvenile prisoners of concentration camps and ghettos who were under 18 years of age at the time of their imprisonment, as well as children born in places where their parents were forcibly detained, will each receive 1,000 hryvnias.

Assistance in the amount of 650 hryvnias is provided for family members of fallen or deceased war veterans, family members of fallen Defenders of Ukraine, as well as for the spouses of deceased individuals with war-related disabilities, provided they have not remarried. The same amount will be paid to the spouses of deceased combatants, war veterans, and individual victims of Nazi persecution who, during their lifetime, were recognized as having a disability due to a general illness, work-related injury, or other causes, provided their partners have not remarried.

War veterans, former prisoners of concentration camps, ghettos, and other places of forced detention, people who were forcibly deported for labor, as well as the children of partisans, underground fighters, and other participants in the struggle against the National Socialist regime.

Most recipients do not need to submit an application. For those who receive a pension, a housing subsidy, or a discount on housing and utility services and are not currently serving in the military, the funds will be automatically credited along with their August pension, subsidy, or discount. For veterans who are still serving, the funds will be transferred through their military unit, institution, or organization at their place of service.

Those who do not receive a pension, housing subsidy, or utility discount and are not currently serving in the military must apply to the Pension Fund on their own. Applications can be submitted at a Pension Fund service center, through a Center for Administrative Services, by mail, or via the Fund’s e-services portal. The general deadline for submitting such applications is August 1. If a person was unable to apply by that date, the application may be submitted by October 1, 2026. Individuals who acquire the relevant status by August 24 but have not received the funds as of October 1 may also contact the Pension Fund and receive the payment by November 1, 2026.

Another August payment is intended for male and female veterans who have completely or partially lost their sight while defending Ukraine. Starting August 1, the Ukrainian Red Cross will begin transferring a one-time grant of up to 95,000 hryvnias to them for the purchase of household appliances and special devices to adapt their homes. Up to 2,000 hryvnias may be provided separately to cover banking services, including opening a special account and transferring the assistance.

Eligibility for this support applies to categories of combatants and individuals with war-related disabilities, as defined by a government resolution, who lost their sight while defending Ukraine’s independence, sovereignty, and territorial integrity. These funds can be used to purchase equipment from the established list, including smartphones and computers with screen-reading software, speakers, navigation devices, video magnifiers, refrigerators, washing machines, vacuum cleaners, multicookers, medical devices with voice guidance, and other equipment.

The funds will be deposited into a special account at Oschadbank or Ukrgasbank. It is not possible to withdraw them in cash or transfer them to another card: the bank will pay the funds directly to the seller in accordance with the approved invoice.

It is no longer possible to submit a new application in August: documents for participation in the program were accepted from July 1 through July 31, 2026, inclusive. Funds will be transferred to individuals who applied on time and passed verification from August 1 through October 30 on a first-come, first-served basis and within the limits of the program’s funding. Any funds remaining after October 30 will be returned to the Ukrainian Red Cross.

Subsidies: An automatic recalculation will take place in August

In August, the Pension Fund will automatically recalculate housing subsidies for households whose average monthly total income has increased or decreased by more than 50 percent. No new application or declaration is required for this recalculation.

The calculation will take into account income for the first and second quarters of 2026. This income will be compared with income for the third and fourth quarters of 2025, which was used to determine the subsidy amount for the non-heating season starting in May. If a household’s income has decreased significantly, the subsidy may increase. If it has increased, the payment may decrease or be suspended.

The recalculation will apply to payments for August and September. For the remaining recipients, whose income has not changed by more than 50 percent, the subsidy will continue to be paid at the previously determined amount. This is not a general increase or reduction in subsidies, but a scheduled adjustment of their amounts in accordance with the current income of each specific family.

IDPs

Starting August 1, 2026, the list of grounds on which an internally displaced person may be denied a housing voucher will be expanded. Additional checks on applicants’ information will also be introduced. The program itself is not new—application acceptance began on December 1, 2025.

The procedure for receiving assistance allows applicants to submit an application via a mobile app or the “Diya” portal, and—if technically feasible—also through a Center for Administrative Services (CAS) or a notary. A representative of the applicant may submit the application through a CAS or a notary. For individuals who lack legal capacity, those with limited legal capacity, and minors, the application must be submitted by a legal representative. These application methods themselves should not be considered a separate change that takes effect specifically on August 1.

In the initial phase, the program is not available to all internally displaced persons (IDPs). Provided they meet the program’s other requirements, Ukrainian citizens who are registered as IDPs, have left territories for which no end date for the temporary occupation has been set, and hold the status of:

• combatant;
• a person with a war-related disability.

The housing voucher is worth 2 million hryvnias per recipient.

The voucher can be used to purchase an apartment or house on the primary or secondary market, invest in housing construction, make a down payment, or pay off a mortgage loan. These funds are not issued in cash—they are transferred directly to the property seller or a financial institution. The voucher is valid for five years, and, as a general rule, the property purchased with it cannot be sold or gifted for five years.

Starting August 1, the list of grounds for denying assistance will be expanded. A voucher will not be issued if the applicant or members of their family:

• after February 24, 2022, sold, gifted, or otherwise relinquished ownership of a home;
• have already begun to use or have used government assistance under specific mortgage borrower support programs.

A separate ground for denial will be a situation where the applicant themselves registered or declared their place of residence in the temporarily occupied territory after the occupation began.

During the review of the application, the information will be verified through government registries, specifically regarding the applicant’s and their family’s real estate, any prior disposal of housing, and receipt of other government housing assistance. The application will be reviewed by a commission at the person’s actual place of residence, as indicated in the IDP certificate. The review period is up to 30 calendar days.

Bank Transfers

In August, certain deferred technical provisions of the National Bank regarding open banking will take effect. In addition, institutions that have joined the updated Memorandum on Transparency in the Payment Services Market may begin applying transaction limits to high-risk sole proprietors and companies.

Starting August 1, 2026, certain technical requirements of the NBU regarding the use of qualified or advanced electronic seals in messages when initiating payments will take effect. The Open Banking Regulations and the basic rules for accessing accounts via secure application programming interfaces (APIs) actually took effect on August 1, 2025.

Therefore, for customers, August 1, 2026, does not mark the automatic launch of a fundamentally new mass-market service. Open banking already allows individuals, with their consent, to grant an authorized third-party provider access to specific account information or the right to initiate a payment. The scope of access is determined by the customer, and consent can be revoked. The practical availability of specific services depends on banks and financial applications.

Another change concerns the updated Memorandum on Transparency in the Payment Services Market, which banks and financial institutions signed on May 14, 2026. For institutions that joined the agreement on that date, monthly limits on outgoing transfers for certain high-risk customers may take effect three months later—starting August 14—as follows:

• up to 600,000 hryvnias—for sole proprietors in the first group;
• up to 3 million hryvnias—for sole proprietors in the second and third groups;
• up to 5 million hryvnias—for legal entities.

For institutions that join the Memorandum later, the three-month period will be counted from the date of their accession. The document itself is voluntary and applies only to its signatories.
This primarily applies to newly established sole proprietorships that have been operating for no more than six months, entrepreneurs who have resumed operations after a long hiatus, as well as legal entities in which the bank has identified more than two signs of a so-called shell company.

These restrictions are not new statutory limits applicable to all entrepreneurs. The memorandum provides for a risk-based approach and should not apply to businesses with transparent operations and verified income. If the set amount does not meet the business’s needs, the client may contact the financial institution to request an increase in the limit and provide contracts, financial statements, bank statements, or other documents regarding the source of funds and planned payments.

For ordinary individuals, no new general state limit on transfers will be introduced in August. The updated provisions of the Memorandum in this regard apply to certain high-risk sole proprietors, self-employed individuals, and legal entities; therefore, they should not be interpreted as a new limit on card transfers for all customers.

Individual Entrepreneurs and Taxes

Starting August 1, 2026, new forms for tax calculations of income, personal income tax (PIT), military tax, and the unified social contribution will take effect. For sole proprietors and individuals engaged in independent professional activities, a quarterly calculation has been introduced, with figures broken down by each month of the quarter.

This change applies to sole proprietors who act as tax agents—specifically, those who have employees or who accrue or pay income to other individuals. Entrepreneurs who did not make such payments during the reporting period are not required to file the calculation.

The first report using the new quarterly form must be submitted for the second quarter of 2026—no later than August 10. The document will separately list figures for April, May, and June.

At the same time, entrepreneurs do not need to resubmit reports that have already been accepted. If a sole proprietor has reported for all three months of the second quarter using the previous monthly form, there is no need to duplicate the information in the quarterly report. If reports were submitted only for certain months, the new report should include data only for those months for which reports have not yet been filed.

Another change in August affects entrepreneurs and companies that produce, import, or sell alcohol, tobacco products, and e-cigarette liquids. Starting August 1, the technical administrator of the “eAkciz” system must ensure that users can test its functions using test data. Businesses will be able to verify the operation of electronic stamps, excise documents, and the traceability of goods without creating legal consequences for actual transactions.

Participation in the August testing is voluntary. Mandatory use of the electronic traceability system for excise goods is scheduled to begin on November 1, 2026, so August will serve as a preparatory period for manufacturers, importers, wholesalers, and retailers of relevant products.

The rates for the single tax, military levy, and minimum single contribution for sole proprietors will not change separately in August. Thus, the main change this month for most entrepreneurs is the transition to the new quarterly consolidated reporting form.

Mobilization and Reservations

Effective August 2, 2026, the period of general mobilization in Ukraine is extended by another 90 days. Martial law has been extended for the same period. The Verkhovna Rada approved the relevant presidential decrees on July 14.

An important August deadline applies to enterprises, institutions, and organizations that already have the status of being critically important to the economy and the livelihoods of the population. To maintain the previously approved critical status for the entire duration for which it was granted, the enterprise must submit the following to the authority that granted this status by August 10, 2026:

• a certificate stating the amount of the average wages accrued for employees;
• a tax calculation of individual income, withheld taxes, and the single social contribution accrued for the last calendar month.

A simplified procedure applies to enterprises whose status is not subject to revocation based on the results of a review of the updated criteria. If the documents are submitted on time and the enterprise meets the requirements, the critical status decision will remain in effect until the end of the period for which it was granted.

If an enterprise fails to submit the required documents or fails to confirm compliance with the criteria, its previously granted status will remain in effect no later than September 1, 2026. Along with the termination of this status, deferrals for reserved employees may also expire: the reservation remains in effect no longer than the decision recognizing the employer as critical.

Employees do not need to submit certificates or renew their reservations by August 10 on their own—this is the employer’s responsibility. At the same time, reserved employees should verify that their current deferral is reflected in the “Reserve+” app or in their electronic military registration document, especially if the period during which the employer is designated as critical is set to expire soon.

Education

Effective August 1, 2026, the updated procedure for organizing inclusive education in schools will take effect. It applies to state, municipal, and private general secondary education institutions, including both in-person and distance learning formats.

The school is required to organize inclusive education and form an inclusive class based on a request from one of the child’s parents or legal guardians and the conclusion of an inclusive resource center. If there is at least one such request for a child who requires Level 2–5 support, an inclusive class must be formed. An educational institution may not deny a child the opportunity to participate in inclusive education. For students who require only Level 1 support, a separate inclusive class is not established.

During martial law, no more than two children requiring Level 4 or Level 5 support may be enrolled in a single inclusive class, and no more than five children requiring Level 2 or Level 3 support. If the maximum number is exceeded and it is not possible to open another class, local authorities must offer parents the nearest available schools and assist with enrollment.

An individualized development program must be developed for a student with special educational needs within one month. It will be reviewed at least twice a year. Teachers must also determine separately how they will adapt or modify the content of academic subjects, expected learning outcomes, and the assessment procedures for the child. During martial law, support team meetings may be held online or in a hybrid format.

August will also be the key month for the admissions campaign. The deadline for submitting applications for bachelor’s programs is August 1 at 6:00 p.m. Lists of applicants recommended for admission based on priority applications must be published no later than August 6. Applicants must confirm their choice of institution by 6:00 p.m. on August 11, and enrollment in state-funded and contract-based programs based on priority applications must take place by August 13.

Applicants for master’s programs will submit applications from August 7 to August 22. Recommendations for admission must be published no later than August 25; applicants must confirm their choice of institution by 6:00 p.m. on August 28; and admission based on priority applications is scheduled for August 29. An additional session of the Unified State Exam (USE) and the Unified Foreign Language Exam (UFLE) will take place from August 24 to 28.

August is also the enrollment period for vocational colleges. For those applying after ninth grade, enrollment in state-funded programs must be completed by August 7, and enrollment in fee-based programs by August 11. For applicants entering after the eleventh grade, recommendations will be published throughout August; enrollment for state-funded spots must take place by August 19, and for contract-based spots—by August 30.

Cosmetics Safety

As of August 3, 2026, the transition period for manufacturers and importers of cosmetic products in Ukraine will end. From that date, all cosmetic products placed on the market for the first time must fully comply with the requirements of the Technical Regulation, developed based on European Union rules.

Before entering the market, information about a cosmetic product must be submitted through the state electronic notification system. For each product, a responsible person must be designated, and a safety report and product documentation must be prepared. The manufacturer must also comply with requirements regarding composition, production, and labeling, and the use of prohibited or restricted substances is regulated by the Technical Regulation.

The new rules apply, in particular, to skin and hair care products, decorative cosmetics, deodorants, perfumes, and other products intended to cleanse, protect, or alter a person’s appearance. The requirements apply to both Ukrainian- and foreign-manufactured goods.

At the same time, cosmetic products placed on the market before August 3, 2026, do not have to be removed from stores solely because they do not comply with the new regulations. Existing inventory may remain on the market until August 3, 2030. Thus, for consumers, the change will occur gradually—as new batches of products appear on store shelves.

In practice, this means increased responsibility for manufacturers and importers regarding the safety of cosmetics. The packaging of new products must include identifying information, a list of ingredients, an expiration date, necessary warnings, and information about the responsible party.

Support for Farmers in Frontline Areas

The Ministry of Economy announced that budget subsidies are scheduled to be paid in August to farmers working in areas of potential or active hostilities. This refers to assistance based on applications submitted as far back as 2025, not the launch of a new program or a new application period.

The subsidy amount is 1,000 hryvnias per hectare of cultivated land sown or planted with agricultural crops, as well as perennial plantings. A single farm may receive a subsidy for no more than 10,000 hectares. The same payment amount applies to areas of potential and active hostilities.

In September 2025, legal entities and individual entrepreneurs engaged in agricultural production in the relevant territories were eligible to apply for this support. Applications were accepted through the State Agrarian Register from September 10 through September 25, 2025, inclusive. Eligibility requirements included having no tax arrears, not being subject to bankruptcy proceedings, not being subject to sanctions, and not conducting activities in temporarily occupied territories, in Russia, or in Belarus.

The Ministry of Economy approved the distribution of funds among recipients by Order No. 3840 dated December 24, 2025. Therefore, there is no need to resubmit an application in August: payments are expected for farms that have passed the verification and been included in the approved allocation.

At the same time, August is indicated in the official announcement as the planned month for payment, not as a deadline established by a regulatory act. Therefore, farmers should check the status of the program in their personal account on the State Agrarian Register and monitor announcements from the Ministry of Economy.
 

Олег Пархітько