FOP income limit: how much is left
Enter your income since the start of the year to see how much of the group limit you’ve used, how much you can still earn this year and in which month the limit runs out if sales keep the same pace.
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Income in 2026
All FOP receipts this year, as in the income book
The last month included in the amount
Leave empty to use the average: ₴540,000 a month
Your limit
74.9 % of the limit used so far, but at this pace it will be 89.9 % by year-end. Time to plan.
- Group 2 limit for 2026
- ₴7,211,598
- Income up to the end of October
- ₴5,400,000
- Pace per month2 more months this year
- ₴540,000
- Forecast income for the year89.9 %
- ₴6,480,000
The limit is 167, 834 and 1167 minimum wages as of 1 January for groups 1, 2 and 3. This is an estimate, not a replacement for an accountant’s advice.
How to stay under the limit
80 % and 90 % are signals
At 80 % of the limit start planning a switch to another group from the next quarter. At 90 % it’s time to decide.
Watch the pace, not only the total
Half the limit in October is fine; in March it isn’t. The calculator multiplies your monthly income by the months left and shows when the limit runs out.
What happens if you exceed it
The amount over the limit is taxed at 15 %, and from the next quarter you must move to another group or the general system. The limit doesn’t carry over.
Questions
FAQ
What counts as income for the limit?
All receipts from the FOP’s business in the calendar year — bank payments, cash, cash-on-delivery money — the same as in the income book.
I registered mid-year — is my limit smaller?
No. The group limit is yearly and isn’t reduced in proportion to the months: a new FOP has the whole limit until the end of the year.
What if I’ve exceeded the limit?
Pay 15 % tax on the excess, report it in the return and from the next quarter move to a group with a higher limit or to the general system. Check the procedure and deadlines with an accountant.
What is each group’s limit?
Group 1 — 167 minimum wages a year, group 2 — 834, group 3 — 1167. The minimum wage is taken as of 1 January, so the limits change every year.
Does cash on delivery count?
Yes. Money for a cash-on-delivery parcel is your income, even if the carrier transfers it later. Check with an accountant which date to record it under in the income book.
How do I track the limit without spreadsheets?
In Рекс the income book fills itself from order payments, and each FOP’s limit is shown on the Overview and in reports — with a warning at 80 % and 90 %.
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Рекс tracks the limit with every payment
The income book fills itself from order payments, and Рекс warns you when a FOP’s income nears the group limit — at 80 % and 90 %.
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