Tax burden on individual entrepreneurs in 2026: entrepreneur's tax calendar

18.02.2026 15:49

Lawyer, specialist in legal issues of entrepreneurial activity

Tax calendar

The State Budget for 2026 provides for an increase in the minimum wage and the subsistence minimum, which determine key tax amounts. Therefore, Sole Proprietorships already need to prepare for higher rates next year for paying the single tax, military levy, and SSC (single social contribution).

Single tax for Sole Proprietorships in 2026

Sole Proprietorship Group 1: 10% of the subsistence minimum (UAH 3,328) — UAH 332.80;
Sole Proprietorship Group 2: 20% of the minimum wage (UAH 8,647) — UAH 1,729.40;
Sole Proprietorship Group 3: 3% or 5% of income;
Sole Proprietorship Group 4: the tax rate depends on land category and location.

Military levy for Sole Proprietorships in 2026

Sole Proprietorship Group 1: 10% of the minimum wage (UAH 8,647) — UAH 864.70;
Sole Proprietorship Group 2: 10% of the minimum wage (UAH 8,647) — UAH 864.70;
Sole Proprietorship Group 3: 1% of income;
Sole Proprietorship Group 4: 10% of the minimum wage (UAH 8,647) — UAH 864.70.

Minimum SSC amount for simplified and general Sole Proprietorships in 2026

Sole Proprietorship Groups 1–4: 22% of the minimum wage (UAH 8,647) — UAH 1,902.34 per month;
Sole Proprietorships under the general taxation system: 22% of the monthly net income.

The minimum SSC amount applies to employees at their main place of work who are not persons with disabilities and whose salary is below the minimum wage, as well as to Sole Proprietorships under single tax Groups 1–3 and Sole Proprietorships under the general system.

Sole Proprietorships under the single tax independently determine the SSC amount, but it must not be lower than the minimum insurance contribution, i.e., UAH 1,902.34 per month or UAH 5,707.02 per quarter.

Sole Proprietorships under the general taxation system from January 1, 2021 may not pay SSC for periods without income. For all other months, the Sole Proprietorship must pay SSC at 22% of net income. However, this amount cannot be lower than the minimum insurance contribution (minimum wage × 22%) and cannot exceed the maximum SSC base.

Maximum SSC amount for Sole Proprietorships in 2026

The maximum SSC base equals 20 minimum wages, i.e., UAH 172,940 per month.

The maximum SSC amount per month equals 20 minimum wages × 22%, i.e., UAH 38,046.80, paid by the Sole Proprietorship for itself.

The maximum SSC base applies if an employee or Sole Proprietorship receives a high income. SSC is charged only up to the limit of UAH 172,940. Amounts above this limit are not subject to SSC.

Sole Proprietorships should consider the minimum and maximum SSC bases when calculating salaries to avoid a tax penalty of 20% of unpaid amounts.

Who is exempt from paying SSC in 2026?

Sole Proprietorships under the general system with no income;
Sole Proprietorships who are hired employees, provided the employer pays SSC at least at the minimum level;
Sole Proprietorships receiving other payments under Law No. 4536-IX;
Retired Sole Proprietorships or persons with disabilities, who retain the right to voluntary contributions to accumulate insurance record;
Mobilized Sole Proprietorships: exempt from paying SSC during the entire mobilization period, as contributions are paid by the state.

Deadlines for paying the single tax and military levy in 2026

A Sole Proprietorship pays the single tax as an advance monthly payment by the 20th day of the month following the reporting month.

The military levy must be paid no later than the 20th day of the current month.

SSC payment deadlines for Sole Proprietorships in 2026

Simplified and general Sole Proprietorships pay SSC by the 20th day of the month following the reporting quarter.

PIT, military levy, and SSC reporting

According to the Law, from January 1, 2026, monthly submission of the Unified SSC, PIT, and military levy report is canceled for Sole Proprietorships and self-employed persons. Instead, the declaration will be submitted quarterly with a monthly breakdown. The exception is legal entities, for which monthly reporting remains unchanged.

What are the deadlines for submitting the Unified Report?

for December 2025 — by January 20, 2026, as the old monthly rule still applies;
for Q1 2026 — by May 10, 2026;
for Q2 2026 — by August 9, 2026;
for Q3 2026 — by November 10, 2026;
for Q4 2026 — by February 9, 2027.

Who submits quarterly reports?

Sole Proprietorships, regardless of the taxation system, regarding hired employees;
persons engaged in independent professional activities;
Sole Proprietorships providing brokerage services.

Annual declaration for 2025

Sole Proprietorships under the single tax may prepare and submit the annual declaration for 2025 after January 1, 2026.

Submission deadlines:

Sole Proprietorship Groups 1–2: by March 2, 2026;
Sole Proprietorship Group 3: by February 9, 2026.

Below is the full list of reports and their submission frequency:

Sole Proprietorship (group)	Report form	Additional reports	Submission frequency
Sole Proprietorship Groups 1–2 under the single tax	Single tax payer declaration	Appendix 1 (SSC for oneself)	Once a year
Sole Proprietorship Group 3 under the single tax	Single tax payer declaration	Appendix 1 (SSC for oneself)	Quarterly
Sole Proprietorship Group 3 under the single tax	Single tax payer declaration	VAT declaration	Monthly

When completing Appendix 1 for SSC, it is important to check whether the entrepreneur paid contributions for the entire year, partially, or did not pay them at all.

If a Sole Proprietorship changed the taxation group during the year, only one declaration is still submitted, but using the form corresponding to the selected group. In this case, sections for both groups must be completed, indicating the relevant income and taxes for each group in different sections.

Tax reporting for Sole Proprietorships under the general taxation system

Sole Proprietorships under the general system submit:

a declaration of property status and income, including the calculation of PIT and the military levy: annually, in 2026 — by May 1;
Appendix 1 to the tax declaration with SSC calculation: annually, in 2026 — by May 1;
a VAT declaration (if the Sole Proprietorship is registered as a VAT payer and annual revenue exceeds UAH 1 million): monthly, by the 20th day following the reporting month.

Typical mistakes when submitting Sole Proprietorship reports

Type of mistake	Explanation	Penalties
Filling in and submitting an incorrect declaration form	The declaration form does not correspond to the taxation group/system	First violation — fine of UAH 340; repeated within a year — UAH 1,020.
Incorrect reporting period specified	An error was made in the declaration header	If the tax authority treats such a declaration as not submitted for the required period, the fine is UAH 340; repeated violation — UAH 1,020.
Incorrect taxation group or system specified	Another group was specified or the transition between groups or systems was not taken into account	Additional tax assessment penalty — from 10% to 25% of the additionally assessed amount.
Missed declaration submission deadlines	The report was submitted after the deadline	Fine — UAH 340 for each delay. Repeated violation — UAH 1,020.
Submitting a regular declaration instead of an amended one	Several regular declarations were submitted instead of an amended declaration	Possible fine from 10% to 25% of the additionally assessed liability amount
Incorrect tax authority code specified	The declaration was submitted not at the place of Sole Proprietorship registration	If the tax authority recognizes the declaration as not submitted, a fine of UAH 340 may be imposed; repeated violation — UAH 1,020
Absence of QES	The electronic signature was not applied or has expired	The report will be considered not submitted; fine — UAH 340; repeated violation — UAH 1,020
Incorrect details specified (contact data, KVED, taxpayer ID)	Mandatory fields were not completed or identification data contain errors	Fine — UAH 340; repeated violation — UAH 1,020
Errors when filling in report fields	Incorrect amount format, technical errors, etc.	First violation — UAH 340; repeated — UAH 1,020
Incorrect income or tax amounts specified	Understatement or overstatement due to incorrect calculations	Fine from 10% to 25%; repeated violation — up to 50% of the additionally assessed tax amount
Errors when completing Appendix 1 (SSC)	The appendix was not submitted or was submitted with errors	Fine of 20% of the unpaid contribution amount and 0.1% for each day of delay. In case of additional assessment — an extra 10% of the assessed amount
Failure to submit a VAT declaration	The VAT payer did not submit the monthly declaration	Fine — UAH 340; repeated violation — UAH 1,020
Failure to submit a “zero” declaration	In the absence of income for the relevant period, the Sole Proprietorship does not submit a declaration	Fine — UAH 340; repeated violation — UAH 1,020

Where to find SSC payment details in 2026?

The single social contribution is paid to a separate account linked to the relevant region. You need to visit the official website of the STS, go to the “Accounts for tax payments” section, select your region by place of business registration, and open the “SSC payment account details” tab.

New rules for submitting tax declarations take effect from January 1, 2026. Therefore, Sole Proprietorships should already plan tax expenses today to avoid possible calculation errors and penalties from the STS.

Ways to pay taxes in 2026

Taxes can be paid in the following ways:

via mobile banking;
by bank card through a personal account;
through available online payment services;
at the tax office cashier;
via a self-service terminal.

The single tax can be paid through the personal account in the “Diia” app. Current payment details will appear there automatically after the first tax assessment.

When paying taxes, make sure that the payment is credited under code 101 in the “Payment type code” field. In the “Payment purpose” field, specify which tax is being paid and for which period.

Information about the tax payment will appear in the taxpayer’s personal account within three days after the payment is processed.

Frequently asked questions

Should an individual entrepreneur file a declaration in the absence of income?

Yes, it is mandatory. If there was no income for the relevant period, the individual entrepreneur files a “zero” declaration.

Is the EUS report filed separately?

The EUS report is part of the individual entrepreneur’s annual declaration, therefore it is filed together with it.

If the deadline for submitting the report is missed, will there be a fine?

Yes, according to Art. 120 of the Tax Code of Ukraine, the tax authority may impose a fine of UAH 340 to UAH 1,020 for each overdue declaration.

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