The rich will pay more
As of January 1, 2015, the amount of pensions (including the amount of indexed pensions), if it exceeds three times minimum wage (per month) as established on January 1 of the tax year (3,654 UAH), shall be subject to tax on personal income for the amount of such excess at the rate of 15 percent. That is, starting from 2015, the threshold for taxation of pensions is lowered from 10,000 UAH to 3 minimum wages.
For example, if the pension is 5,380 UAH, then 3,654 UAH are not taxed, and the rest of the amount - 1,726 UAH - is taxed at 15%. The amount of the tax will be 258 UAH 90 kopiykas, the press service of the regional office of the SFS informs.