Tax benefits for mobilized individuals-entrepreneurs: how to take advantage of the opportunities

Press service of the State Tax Service of Ukraine, published 06 May 2026 at 10:35 Chapter: News

Self-employed persons (individuals-entrepreneurs and persons involved in independent professional activities) who have served in the Motherland defense are entitled to tax benefits.

Such benefits are provided to entrepreneurs who have been called up during mobilization or are serving in military service under the contract. It is important that they are registered as individuals-entrepreneurs or self-employed persons before the call-up or conclusion of the contract.

What exactly are the defenders exempted from??

For the entire period of military service (but not earlier than February 24, 2022), the following persons are exempted from the obligation:

- to accrue and pay personal income tax, single tax, military levy and single contribution for themselves;

- to submit tax reports on these taxes.

Benefit is valid even if the person has employees or continues to receive income from business activities during service.

Benefit validity period:

Exemption begins on the 1st of month in which the person was drafted or signed the contract and lasts until the last day of month in which demobilization (discharge from service) took place.

Need help? We're in touch!

To support entrepreneurs – defenders, special temporary working groups have been created in territorial bodies of the State Tax Service and separate “hotlines” are operating.

If there are any questions, you or your representative (by power of attorney) can contact the tax authority where you are registered directly.