2026 for individuals-entrepreneurs: new amounts of the single tax and military levy

New single tax and military levy rates will apply to individuals-entrepreneurs working in the first and second single tax groups from January 1, 2026.

- Maximum monthly amount of single tax:

individuals-entrepreneurs of the first group – 332.80 UAH (not more than 10% of the subsistence minimum)

individuals-entrepreneurs of the second group – 1 729.40 UAH (not more than 20% of the minimum salary).

- Military levy for individuals-entrepreneurs of the first, second and fourth groups – 864.70 UAH (10 % of the minimum salary).

Rates depend on the social indicators established for 2026 by the Law of Ukraine "On the State budget of Ukraine for 2026":

subsistence minimum for able-bodied persons – 3 328 UAH;

minimum salary – 8 647 UAH.

It is from these amounts that the single tax rates and amount of military levy are calculated.

Single tax

Article 293 of the Tax Code of Ukraine sets the rates:

for group 1 – as a percentage of the subsistence minimum;

for group 2 – as a percentage of the minimum salary.

Fixed tax rates are set by village, town and city councils, depending on the type of economic activity of the individual-entrepreneur, based on a calendar month.

Increased 15 % rate applies to income of individuals-entrepreneurs of groups 1–3 in the case of:

- exceeding income limit (Sub-paragraphs 1, 2 and 3 Paragraph 291.4 Article 291 of the Tax Code of Ukraine);

- receiving income from activities not listed in the Register of single tax payers;

- using a different payment methods than those permitted by the Tax Code of Ukraine (Chapter 1 Section XIV of the Tax Code of Ukraine);

- carrying out activities prohibited for the simplified system (except for the single tax payers of group 3 – electronic residents (e-residents);

- conducting by individual-entrepreneur of group 1 or 2 of activities not provided for in relevant group (Sub-paragraph 1 or 2 Paragraph 291.4 Article 291 of the Tax Code of Ukraine, respectively).

Military levy

For individuals-entrepreneurs – single tax payers of the first, second and fourth groups in 2026, the rate is 10% of the minimum salary established on January 1 of the tax (reporting) year.

Payment deadline – monthly, not later than the 20th (inclusively) of the current month.