Maternity benefits received by individual-entrepreneur are not included in the total taxable income and are not subject to the personal income tax and military levy.

Right to receive maternity benefits is reserved for insured persons, in particular individuals-entrepreneurs.

Such payment is not income from entrepreneurial activity.

Therefore, receiving maternity benefits by individual-entrepreneur:

- does not affect amount of income taken into account to determine tax obligations of the single tax payer;

- does not create additional tax obligations from the personal income tax and military levy.

Develop your own business, use legal social guarantees and be confident in tax rights!

More details – https://zir.tax.gov.ua/main/bz/view/?src=ques&id=39884