← All calculators

FOP tax calculator 2026

In Ukraine, a sole proprietor (FOP) pays taxes under the simplified system — single tax. 2026 rates: Group 1 — UAH 302.80/month (fixed, for micro-entrepreneurs with UAH 1.167M/year limit), Group 2 — UAH 1,600/month (fixed, UAH 5.921M/year limit), Group 3 — 5% turnover without VAT…

Ukrainian Sole Proprietor (FOP) Tax Calculator 2026

Single tax
USC
Military duty
Total taxes/month
Net income
Annual total tax

2026 rates: Group 1 — UAH 302.80/month (fixed), Group 2 — UAH 1,600/month (fixed), Group 3 — 5% turnover (no VAT) or 3% (with VAT). USC — UAH 1,760/month. Military duty — 1% turnover (Group 3 only; Group 1-2 if over limit).

More on this

In Ukraine, a sole proprietor (FOP) pays taxes under the simplified system — single tax. 2026 rates: Group 1 — UAH 302.80/month (fixed, for micro-entrepreneurs with UAH 1.167M/year limit), Group 2 — UAH 1,600/month (fixed, UAH 5.921M/year limit), Group 3 — 5% turnover without VAT or 3% with VAT (UAH 8.285M/year limit). Plus: USC UAH 1,760/month, military duty 1% turnover for Group 3.