New accounts for paying taxes in 2026
01.03.2026 16:23
As of March 2026, the account details for tax payments and the single social contribution (ESC) for 2026 have already been published by the State Tax Service (STS). Before each payment, it is advisable to check the current account specifically in your region, as the exact IBAN for crediting the payment is determined by the taxpayer's place of registration, and in the Treasury service, the search for details is also conducted by settlement. The most convenient official sources are the Taxpayer's Electronic Cabinet, the STS page "Accounts for payments", and the Treasury service "Search for revenue account details".
Why in 2026 it is necessary to check accounts before payment
The STS officially announced that the account details for tax payments and the single contribution for 2026 are posted on the STS web portal and the subsites of its territorial bodies. In simple words: even if you have paid the same tax before, it is better to double-check the details before a new payment, rather than using an old template from the bank.
Where to check current accounts
Military tax in 2026: which accounts to look for
For sole proprietors (FOP) paying the single tax, the budget revenue classification code 11011700 is applied — "Military tax payable by individuals — entrepreneurs on the simplified taxation system". For legal entities on the simplified system (Group III), code 11011800 is applied — "Military tax payable by legal entities on the simplified taxation system (Group III)". These codes are confirmed by both the STS ZIR and the budget classification approved by the Ministry of Finance Order No. 11. In simple words: when searching for an account, you should primarily focus on the payment code, and not just the name "military tax".
What are the rates and deadlines for paying the military tax in 2026
For sole proprietors paying the single tax of the first, second, and fourth groups, the military tax rate in 2026 is 10% of the minimum wage set as of January 1, 2026. The STS separately explained that in 2026 this is UAH 864.70 per month, and the payment is made no later than the 20th of the current month. In simple words: for these groups, this is not a percentage of actual income, but a fixed monthly payment.
For single tax payers of the third group — both for sole proprietors and legal entities — the military tax rate is 1% of the income determined under Article 292 of the Tax Code of Ukraine. This tax must be paid within 10 calendar days after the deadline for submitting the quarterly declaration of the single tax payer. In simple words: the third group pays the military tax quarterly, along with the reporting logic for the single tax.
Important clarifications so that the payment is credited correctly
There is no universal account for paying the military tax "for all of Ukraine". For nationwide publication, it is correct to write not a single account number, but to give the reader official search tools — the STS or the Treasury — and the correct payment code: 11011700 for single tax sole proprietors or 11011800 for legal entities on the single tax group 3. This reduces the risk of error and makes the text relevant for any region. This is derived from the fact that the STS offers a search by region, and the Treasury — by region and settlement.
It is also important not to formulate as if 11011700 and 11011800 are generally all possible military tax codes. The STS ZIR shows that there are other codes as well, in particular 11011000, 11011001, and 11011600 for other categories of payers. Therefore, in this article, it is correct to explicitly clarify that we are talking exactly about sole proprietors on the single tax and legal entities on the simplified system (Group III).
Conclusion
In 2026, the main rule remains simple: before paying taxes and the military tax, check the current details in official sources. For the military tax of simplified taxpayers in March 2026, the following codes are relevant: 11011700 — for sole proprietors on the single tax, 11011800 — for legal entities on the single tax group 3. And the exact IBAN must be taken for your region through the Electronic Cabinet, the STS page "Accounts for payments", or the Treasury service.
The material is prepared for informational purposes and does not constitute an individual tax consultation. The rules regarding the military tax for the simplified system stem from paragraph 16-1 of subsection 10 of section XX of the Tax Code of Ukraine as amended by Law No. 4015-IX, and the budget classification codes — from the Ministry of Finance Order No. 11 "On budget classification". In simple words: rates and deadlines are taken from the Tax Code, and the payment code number — from the budget classification.
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