The single tax in 2026: rates, EUV and military tax by groups

Updated: July 20, 2026. Calculated from the indicators of the state budget-2026: the minimum salary is UAH 8,647, the living wage for the able-bodied is UAH 3,328.

In 2026, the FOP of the first group pays a total of UAH 3,099.84 per month (single tax + military levy + EUV), the second group pays UAH 4,496.44, and the third group pays 6% of income (5% single tax + 1% military levy) plus EUV of UAH 1,902.34 per month. A complete table by groups, income limits, payment terms and examples of calculations. Below is a complete table by groups with income limits, payment terms for each payment and calculations based on examples.

Basic indicators from which everything is calculated

The rates of the simplified system are tied to two amounts from the state budget as of January 1, 2026: the minimum wage (8,647 UAH) and the living wage for able-bodied persons (3,328 UAH). That's why the amounts change every year on January 1st — and that's why this page is updated annually.

Full table: how much the FOP pays in 2026

For the third VAT group, the single tax rate is 3% of income plus VAT. If the FOP has employees, 18% personal income tax and 5% military tax are additionally withheld from their salaries and 22% EUV is charged - these are separate payments that do not apply to taxes "for yourself".

Calculation examples

FOP group 2 (manicurist, income 60,000 UAH/month): pays a fixed amount of UAH 4,496.44 regardless of income — the actual burden is 7.5%. FOP group 3 (developer, income 100 thousand UAH/month): 5,000 UAH EP + 1,000 UAH VZ + 1,902.34 UAH EUV = 7,902.34 UAH, that is, about 7.9% of income. The same developer in a month without income: only UAH 1,902.34 EUV — the single tax and the fee of the third group are paid only from actual income.

Payment terms: payment calendar

Practical advice: most banks for entrepreneurs (they were compared in the article which bank to choose for a sole proprietorship) have reminders or automatic payment of these payments - turn them on, a delay of even a day creates debt and interest.

What will happen if the income limit is exceeded

The excess amount is taxed at an increased rate of 15%, and the FOP is obliged to switch to the "senior" group or to the general system from the next quarter. The same increased rate is applied to income from activities prohibited on the simplified system and payments in non-monetary form. Therefore, approaching the limit is a reason to plan in advance, and not to hide income: the tax office sees the bank accounts of the FOP.

Who can not pay EUV

Age pensioners and persons with disabilities who receive a pension or social assistance, as well as mobilized entrepreneurs for the duration of their service, are exempted from the SES "for themselves". The general "military" exemption from EUV for all FOPs, which was in effect earlier, has been canceled - from 2025, the contribution will be mandatory again. If you belong to the privileged categories, the exemption applies automatically, but you still need to submit a declaration.

Frequently asked questions

How much does FOP Group 2 pay per month in 2026?

UAH 4,496.44: single tax 1,729.40 + military levy 864.70 + EUV 1,902.34. The amount is fixed and does not depend on income.

Do you have to pay taxes if there was no income?

For the first and second groups, yes, their payments are fixed. For the third group - only EUV 1,902.34 UAH/month; the single tax and the military levy are calculated only on actual income.

Which is more profitable: 2 or 3 group?

The break-even point is about UAH 43,000 of income per month: the third group is more profitable below (payments are proportional to income), the second group is above with fixed amounts. But pay attention to the restrictions of 2 groups regarding customers (services are only for the population and single members).

Does the FOP pay personal income tax on the single tax?

No, he does not pay from his entrepreneurial income: a single tax replaces it. Personal income tax appears only for salaries of employees or non-business income.

Since when do FOPs pay military duty?

From December 2024. In 2026, for groups 1–2, it is UAH 864.70/month (10% of the monthly salary), for group 3, it is 1% of income.

The material is informative and does not constitute tax advice. In non-standard situations, contact an accountant or tax consultant.