Starting from January 1, 2026, new single tax and military duty rates will be applied to individual entrepreneurs working in the first and second groups of the single tax.
This is stated in the message of the Tax Service, the Ukrainian News agency reports.
The maximum monthly amount of the single tax:
Group 1 individual entrepreneurs - UAH 332.80 (no more than 10% of the subsistence minimum).
Group 2 individual entrepreneurs - UAH 1,729.40 (no more than 20% of the minimum wage).
Military duty for individual entrepreneurs of the first, second and fourth groups - UAH 864.70 (10% of the minimum wage).
The rates depend on the social indicators set for 2026 by the Law of Ukraine "On the State Budget of Ukraine for 2026":
- subsistence minimum for able-bodied persons - UAH 3,328;
- minimum wage – UAH 8,647.
It is from these amounts that the single tax rates and the amount of military duty are calculated.
Single tax - according to Art. 293 of the Tax Code of Ukraine, the rates are set as follows:
- for Group 1 - as a percentage of the subsistence minimum;
- for Group 2 - as a percentage of the subsistence minimum.
Fixed tax rates are set by village, town and city councils, depending on the type of economic activity of the individual entrepreneur, per calendar month.
The increased rate of 15% applies to income of individual entrepreneurs of groups 1–3 in the case of:
- exceeding the maximum amount of income (sub-clauses 1, 2 and 3 of clause 291.4 of Article 291 of the Tax Code of Ukraine);
- receiving income from activities not listed in the register of single tax payers;
- using a method of calculations other than those permitted by the Tax Code of Ukraine (Chapter 1, Section XIV of the Tax Code of Ukraine);
- carrying out activities prohibited for the simplified system (except for single tax payers of the third group - electronic residents (e-residents);
- carrying out activities by individual entrepreneurs of groups 1 or 2 that are not provided for the respective group (sub-clause 1 or 2 of clause 291.4 of Article 291 of the Tax Code of Ukraine, respectively).
Military fee - for individual entrepreneurs - single tax payers of the first, second and fourth groups in 2026, the rate is 10% of the minimum wage established as of January 1 of the tax (reporting) year.
The payment term is monthly, no later than the 20th day (inclusive) of the current month.
As the Ukrainian News agency earlier reported, the State Tax Service conducted about 200 actual inspections of currency exchange offices during the year, and more than UAH 58 million in fines were charged for the violations detected.
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