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:
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
FOP Group 2
FOP Group 3
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).
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).
5. Other important changes in 2026
See how stock, documents and payments are connected
The Torgsoft demo lets you reproduce typical store operations and review the data used by an accountant.
- Stock movement Record goods receipts, sales, returns, write-offs, transfers and stocktakes.
- Documents, payments and fiscal receipts Compare stock documents, payment methods, balances and linked fiscal receipts.
- Multiple businesses Review how documents, fiscal registers, accounts and reports are separated between sole traders and legal entities.
Try it with your own example
The demo is available for 30 days. During a consultation, you can check whether Torgsoft fits your accounting workflow.
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