“Since the beginning of the year, the amounts of basic tax payments have been changing in Ukraine due to the increase in the living wage and the minimum wage. As a result, the sums of the single tax, military levy and single social contribution are increasing, the calculation of which depends on the indicators established by the state. This is reported by the State Tax Service. What will the taxes be in January 2026? The maximum monthly amount of the single tax”, — write on: ua.news
Since the beginning of the year, the amounts of basic tax payments have been changing in Ukraine due to the increase in the living wage and the minimum wage. As a result, the sums of the single tax, military levy and single social contribution are increasing, the calculation of which depends on the indicators established by the state.
This is reported by the State Tax Service.
What will the taxes be in January 2026?
The maximum monthly amount of the single tax for FOP 1 group will increase to 332.80 hryvnias from 302.80 hryvnias, and for FOP group 2 – to 1,729.40 hryvnias from 1,600 hryvnias
We would like to remind you that the EP for FOP group 1 is 10% of the subsistence minimum for the able-bodied, which has increased from 3,028 hryvnias to 3,328 hryvnias since January 1, 2026. And for the FOP of the 2nd group – 20% of the minimum wage, which increased from 8,000 hryvnias to 8,647 hryvnias.
The single tax for the FOP of Group 3 is 5% of income (without VAT) or 3% of income (with VAT). And the military levy is 1% of income.
Instead, the military tax for individual entrepreneurs of groups 1, 2 and 4 will increase from 800 hryvnias to 864.70 hryvnias. The fact is that for these groups the fee is 10% of the minimum wage.
What will happen to the EUS in the new year: due to the fact that the minimum uniform social contribution is 22% of the minimum wage, in 2026, instead of 1,760 hryvnias, all groups of FOP will pay 1,902.34 hryvnias.
How does the procedure for submitting tax calculations change?
From January 1, 2026, the procedure for submitting a tax calculation has changed for sole proprietorships. This applies to those entrepreneurs who act as tax agents and those who carry out independent professional activities, the DPS notes.
That is, FOP tax agents and self-employed persons must prepare and submit the calculation of income taxes, withheld taxes and accrued single social contribution in accordance with the quarterly reporting deadlines.
This means that instead of monthly submission of calculations, it will be submitted once every 3 months with the distribution of indicators for each month of the quarter.
We would like to remind you that in 2026, the minimum wage and taxes for self-employed workers and employees will increase.
Chairman of the Verkhovna Rada Ruslan Stefanchuk signed law on the state budget for 2026 and handed it over to President Volodymyr Zelensky for signature. The document defines record spending on defense, higher salaries for educators and the rise of social standards for the first time in several years.
Four branches provided the majority of tax revenues in Ukraine
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