To the attention of individuals – single tax payers of Groups I

From 01.01.2025, according to Articles 7 and 8 of the Law of Ukraine № 4059-IX as of 19.11.2024 "On the State budget of Ukraine for 2025", the monthly amounts have been established: the subsistence minimum in the amount of 3028 UAH and the minimum wage – 8000 UAH.

Regarding amount of income

According to the Tax Code of Ukraine (hereinafter – Code), the maximum income for single tax payers of Groups I – III is calculated taking into account the minimum wage established by the law as of January 1 of tax (reporting) year.

Therefore, in 2025, amount of income for individuals who pay single tax should not exceed the following amounts for:

Group I of the single tax payers –1 336 000 UAH;

Group II of the single tax payers – 6 672 000 UAH;

Group III of the single tax payers – 9 336 000 UAH.

Regarding the single tax rates

Maximum monthly amount of the single tax in 2025 for individuals-entrepreneurs – single tax payers:

Group I is 302.80 UAH,

Group II is 1600.0 UAH.

According to Paragraph 293.3 Article 293 of the Code, percentage rate of the single tax for payers of Group III is set at the rate of:

1) 3 percent of income – in case of the value added tax payment according to the Code;

2) 5 percent of income – in case of inclusion of the value added tax in the single tax.

It should be noted that the single tax rate for single tax payers of Groups I – III (individuals-entrepreneurs) is set at 15 percent for amounts of income specified in Paragraph 293.4 Article 293 of the Tax Code of Ukraine.

In addition, please note the fact that individuals-entrepreneurs who pay the single tax are also payers of military levy from January 1, 2025.

To the attention of individuals – single tax payers of Groups I – III!