FOP tax calculator 2026
How much a FOP on the single tax pays per year: single tax, SSC (ЄСВ) and military levy for groups 1, 2 and 3 side by side, with the 2026 income limits.
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Your income in 2026
If you register mid-year
Yearly income: ₴720,000 (12 mo.)
Group 1
Only retail trade at a market and personal services for individuals. Not for online sales.
₴37,198
in taxes per year · 5.2 % of income
- Single tax
- ₴3,994
- Military levy
- ₴10,376
- SSC (ЄСВ)
- ₴22,828
- Monthly average
- ₴3,100
Income limit: ₴1,444,049
Group 2
Best valueSales and services to individuals and single-tax FOPs, up to 10 employees.
₴53,957
in taxes per year · 7.5 % of income
- Single tax
- ₴20,753
- Military levy
- ₴10,376
- SSC (ЄСВ)
- ₴22,828
- Monthly average
- ₴4,496
Income limit: ₴7,211,598
Group 3, 5 %
Any customers, including companies. No VAT.
₴66,028
in taxes per year · 9.2 % of income
- Single tax
- ₴36,000
- Military levy
- ₴7,200
- SSC (ЄСВ)
- ₴22,828
- Monthly average
- ₴5,502
Income limit: ₴10,091,049
Group 3, 3 % + VAT
VAT payer: 3 % tax, plus VAT separately, which isn't included here.
₴51,628
in taxes per year · 7.2 % of income
- Single tax
- ₴21,600
- Military levy
- ₴7,200
- SSC (ЄСВ)
- ₴22,828
- Monthly average
- ₴4,302
Income limit: ₴10,091,049
For groups 1 and 2 the maximum rates are shown, and a local council may set a lower one. SSC (ЄСВ) is the minimum contribution. This is a reference calculation and doesn't replace an accountant's advice.
Rates for 2026
- Minimum wage
- ₴8,647.00
- Subsistence minimum
- ₴3,328.00
- SSC (ЄСВ, minimum, 22 %)
- ₴1,902.34 / mo.
- Military levy, groups 1–2
- ₴864.70 / mo.
- Single tax, group 1
- up to ₴332.80 / mo.
- Single tax, group 2
- up to ₴1,729.40 / mo.
- Single tax + military levy, group 3
- 5 % / 3 % + 1 %
- Income limits, groups 1 · 2 · 3
- 1: ₴1,444,0492: ₴7,211,5983: ₴10,091,049
Based on the Law "On the State Budget of Ukraine for 2026". We'll add next year's rates as soon as the budget is adopted.
How to choose a group
Online sales: group 2 or 3
Group 1 allows only market trading. If you sell to individuals through Instagram, a website or a marketplace, group 2 fits. If any of your customers are companies, you need group 3.
Everyone pays SSC (ЄСВ)
The minimum SSC (ЄСВ) is 22 % of the minimum wage every month, even if you had no income. It's the biggest fixed item among FOP taxes.
Watch your limit
If you exceed the group limit, the excess is taxed at 15 %, and from the next quarter you must move to another group. Plan ahead.
Questions
FAQ
Which FOP group is right for an online store?
Most often 2 or 3. Group 2 lets you sell to individuals and single-tax FOPs, with a fixed tax. Group 3 is for selling to companies, or when group 2's fixed tax isn't worth it at low income.
When is group 3 better than group 2?
When income is small: 5 % + 1 % of a small income is less than the fixed single tax and military levy of group 2. The calculator compares both groups for your amount and marks the better one.
Do I have to pay if I had no income?
SSC (ЄСВ), yes: the minimum contribution every month. Groups 1 and 2 pay single tax and military levy regardless of income. On group 3 with no income there's no income tax either, only SSC (ЄСВ) remains.
When do I pay taxes?
Groups 1 and 2 pay single tax and military levy in advance by the 20th of the current month. Group 3 pays within 10 days after the deadline for filing the quarterly return. SSC (ЄСВ) is due by the 20th of the month following the quarter.
What about VAT on group 3?
A VAT payer on group 3 pays 3 % single tax instead of 5 %, plus VAT under the general rules. The calculator shows only the 3 % and the military levy. Calculate VAT separately.
Where do the numbers come from?
The minimum wage (8,647 ₴) and the subsistence minimum (3,328 ₴) come from the 2026 State Budget Law. The Tax Code derives rates and limits from them: group 1 up to 10 % of the subsistence minimum, group 2 up to 20 % of the minimum wage, and limits of 167, 834 and 1,167 minimum wages.
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