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Sole proprietor (FOP) tax calculator

Choose your group, enter your income - the calculator instantly shows the flat tax, social contribution and military levy per month, quarter and year, and checks whether the group's annual income limit is exceeded.

Sole proprietor group
almost any activity, income up to 10,091,049 UAH/year
VAT payer
the 3% rate applies only to VAT-registered group 3 payers
total receipts for the selected period, before expenses
Income period

Total tax for the period (per month)

4,902.34 грн

Flat tax (EP)2,500.00 грн
Social contribution (ESV)1,902.34 грн
Military levy500.00 грн
Net in hand for the period45,097.66 грн
Effective tax burden9.80 %

mandatory for all groups since 2026 - the wartime exemption only applied through 31.12.2024

share of taxes (flat tax + social contribution + military levy) in annual income

This group's annual income limit: 10,091,049.00 UAH per year

Tax breakdown by month, quarter and year
TaxPer monthPer quarterPer year
Flat tax2,500.007,500.0030,000.00
Social contribution1,902.345,707.0222,828.08
Military levy500.001,500.006,000.00
Total4,902.3414,707.0258,828.08

The calculation is approximate and does not replace advice from an accountant or tax consultant. Check local council rates, payment deadlines and legislative changes on tax.gov.ua before filing.

How sole-proprietor taxes are calculated in 2026

A sole proprietor on the simplified taxation system pays three taxes monthly or quarterly: the flat tax (EP), the unified social contribution (ESV), and the military levy. The amount of each depends on the proprietor's group.

Groups 1 and 2 pay a fixed amount regardless of income: for group 1 it is 10% of the subsistence minimum (332.80 UAH per month in 2026), for group 2 it is 20% of the minimum wage (1,729.40 UAH per month). The exact rate within the "up to 10%" and "up to 20%" range is set by local councils; the calculator uses the maximum.

Group 3 pays a percentage of actual income: 5% without VAT or 3% with VAT, paid quarterly. The social contribution is the same for all three groups - 22% of the minimum wage (1,902.34 UAH per month in 2026) - and is paid regardless of whether there was any income. The military levy is fixed for groups 1 and 2 at 10% of the minimum wage (864.70 UAH per month), and for group 3 it is 1% of income, paid quarterly together with the flat tax.

Important: since 2026 the social contribution is mandatory again for all sole proprietors. The exemption that waived it during martial law only applied through 31 December 2024.

Everything about sole-proprietor taxes in 2026

Ukraine's simplified taxation system for sole proprietors has three groups with different rules, rates and income limits. The calculator helps you estimate your tax burden in advance and choose the group that fits your business.

What happens if you exceed the group's income limit

Each group has an annual income limit expressed in minimum wages: 167 minimum wages for group 1 (1,444,049 UAH in 2026), 834 for group 2 (7,211,598 UAH), and 1,167 for group 3 (10,091,049 UAH). Exceeding the limit for groups 1-2 forces a move to a higher group (or the general tax system) from the next quarter, plus an extra 15% flat tax on the excess amount. For group 3, exceeding the limit forces a mandatory move to the general tax system.

Sole-proprietor tax payment deadlines

Groups 1 and 2 pay the flat tax monthly in advance, no later than the 20th day of the current month (it can also be prepaid for the whole quarter or year). Group 3 pays quarterly, within 10 calendar days after the deadline for filing the quarterly income return. The social contribution is paid quarterly by all groups, no later than the 20th day of the month following the quarter.

Frequently asked questions about sole-proprietor taxes

Do I need to pay the social contribution (ESV) if my monthly income is 0 UAH
Yes. Since 2026 paying the social contribution is mandatory again for sole proprietors: the exemption that waived it during martial law only applied through 31 December 2024. The social contribution is a fixed amount (22% of the minimum wage, 1,902.34 UAH per month in 2026) - it does not depend on whether you had income, and it is only waived in strictly defined cases set by law (for example, military conscription).
What is the difference between groups 1, 2 and 3
Group 1 is the smallest: retail trade at markets and household services to the public, a fixed tax of 10% of the subsistence minimum, an income limit of 1,444,049 UAH per year. Group 2 covers services to the public and other flat-tax payers, manufacturing, with a fixed tax of 20% of the minimum wage and a limit of 7,211,598 UAH per year. Group 3 has almost no restriction on activity type, tax is a percentage of income (5%, or 3% with VAT), with a limit of 10,091,049 UAH per year.
What happens if I exceed the group's income limit
For groups 1 and 2, exceeding the limit means you must move to a higher group (or the general tax system) from the next quarter, and the excess amount is additionally taxed at a 15% flat-tax rate. For group 3, exceeding the limit forces a mandatory move to the general tax system from the start of the next quarter.
When do I pay the flat tax and the social contribution
Groups 1 and 2 pay the flat tax monthly, in advance, no later than the 20th day of the current month. Group 3 pays quarterly, within 10 calendar days after the deadline for filing the quarterly tax return. The social contribution is paid quarterly by all groups, no later than the 20th day of the month following the quarter (in practice it can be split and paid monthly for convenience).
Can a group 3 sole proprietor be a VAT payer
Yes, and it is the only group where VAT registration affects the flat-tax rate: without VAT the rate is 5% of income, with VAT it is 3% of income plus VAT charged and paid separately on general terms. Groups 1 and 2 cannot be VAT payers by definition of the simplified system.
Does money refunded to a customer count as income
No, an amount refunded to a customer under a contract - due to contract termination, returned goods, or mistakenly credited funds - is not included in the sole proprietor's taxable income. However, both the original sale and the refund must be properly documented.
Sources

Author and editorial team: Finansist · About us

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