Callback
Download demo version

  • From a market stall to a store

  • -

  • From a store to a retail chain

  • -

  • From retail to manufacturing

Sole Proprietorship Limits in 2026

28.01.2026 12:10

In 2026, the tax burden and limits for sole proprietors (FOP) changed due to the increase in social standards established in the Law on the State Budget. Additionally, significant changes occurred in military tax rates and rules for staying on the simplified system for specific types of activities.

Below is a detailed overview of the new rates and limits for 2026.

1. Basic social indicators for 2026

The amounts of taxes and income limits depend on these indicators:

Minimum wage (MW): 8,647 UAH (hourly rate — 52 UAH).
Living wage for able-bodied persons (LW): 3,328 UAH.

2. Income limits and taxes for FOP on the single tax (Simplified system)

Annual income limits for remaining on the simplified system have increased in accordance with the growth of the minimum wage (compared to 2025, the growth is about 8%).

FOP Group 1

Annual income limit: 1,444,049 UAH (167 MW sizes).
Single tax (ST): 332.80 UAH per month (10% of the living wage).
Military tax (MT): 864.70 UAH per month (10% of MW).
ESV (minimum): 1,902.34 UAH per month.

FOP Group 2

Annual income limit: 7,211,598 UAH (834 MW sizes).
Single tax (ST): 1,729.40 UAH per month (20% of MW).
Military tax (MT): 864.70 UAH per month (10% of MW).
ESV (minimum): 1,902.34 UAH per month.

FOP Group 3

Annual income limit: 10,091,049 UAH (1167 MW sizes).
Single tax (ST):
-
3% of income — for VAT payers;
-
5% of income — for non-payers of VAT.
Military tax (MT): 1% of income.
ESV (minimum): 1,902.34 UAH per month.
Important: From January 1, 2026, new fixed amounts of ST and MT apply to FOP Groups 1–2, calculated based on the new social standards.

3. Taxes for FOP on the general taxation system

For entrepreneurs on the general system, the object of taxation is net taxable income (the difference between income and documented expenses).

PIT: 18% of net income.
Military tax: 5% of net income (temporary rate for the martial law period, increased from 1.5%).
ESV: 22% of net income, but with restrictions:
-
Minimum monthly payment (if there was income): 1,902.34 UAH.
-
Maximum monthly payment: 38,046.80 UAH (based on the maximum base of 172,940 UAH, which equals 20 MW).

4. Single Social Contribution (ESV)

In 2026, the exemption that allowed FOPs not to pay ESV "for themselves" during martial law has been suspended (except for certain categories such as retirees, persons with disabilities, or FOPs in occupied territories).

Minimum insurance contribution: 1,902.34 UAH/month (22% of 8,647 UAH).
Per quarter: 5,707.02 UAH.

5. Other important changes in 2026

1
Prohibition on the simplified system: From January 1, 2026, business entities involved in security activities (KVEDs 80.10, 80.20, 80.30) cannot be single tax payers. They are required to switch to the general system.
2
Non-cash settlements (terminals): The requirement for the mandatory availability of payment terminals for FOP Group 1 is postponed until the end of martial law and for three months thereafter.
3
Reporting: Reporting for employees in 2026 is submitted quarterly.
4
KVEDs: 2026 is a transition year for the implementation of the new classification of economic activities (NACE 2.1-UA).
5
VAT: The limit for mandatory VAT registration for the general system remains at 1 million UAH of income over the last 12 months.

Програма обліку товару | Торгсофт



Facebook Instagram YouTube Twitter Google News Apple Podcast SounCloud

Add comment

Add comment
Thank you for your feedback! It will be published after being reviewed by a moderator.
Related articles
Software for store Website development: Black & White

We use cookies to make our site more convenient and to show you useful information.

Accept