FOP tax calculator 2026
In 2026 a group 1 sole proprietor pays UAH 332.80 a month in single tax, group 2 pays UAH 1,729.40, and group 3 pays 5% of income without VAT or 3% with VAT. Since 2025, groups 1 and 2 also pay a fixed military levy, UAH 864.70 a month in 2026, while group 3 pays 1% of income. The proprietor's own social contribution starts at UAH 1,902.34 a month. Income limits: UAH 1,444,049, 7,211,598 and 10,091,049 a year.
Ukrainian Sole Proprietor (FOP) Tax Calculator 2026
2026 rates: Group 1 — UAH 332.80/month, Group 2 — UAH 1,729.40/month, Group 3 — 5% of income (no VAT) or 3% (with VAT). Military levy: Groups 1 and 2 — UAH 864.70/month, Group 3 — 1% of income. Social contribution — from UAH 1,902.34/month. Annual income limits: UAH 1,444,049, 7,211,598 and 10,091,049.
What it covers
- single tax for groups 1–3
- the military levy for your group
- the minimum own social contribution
What it leaves out
- contributions and tax for employees
- VAT for group 3 at 3%
- penalties for exceeding the income limit
Rates in this calculator were checked on 5 October 2026 · all rates and sources