Important information for taxpayers from October 1, 2022
Minimum salary is 6700 UAH per month.
Single contribution rate (minimum insurance contribution) is 1474 UAH per month.
Maximum base for calculating single contribution is 100500 UAH per month.
Subsistence minimum (for able-bodied persons):
01.10.2022 – 2600 UAH per month;
from 01.12.2022 – 2684 UAH per month.
Single tax rate does not change:
Group I (up to 10% of the subsistence minimum) – 248.1 UAH per month;
Group II (up to 20% of the minimum salary as of January 1) – 1300 UAH per month;
Group III – as a percentage of income;
Group IV – depending on the amount of land in use.