Ukraine FOP tax calculator 2026
How much a Ukrainian sole proprietor (ФОП) pays in 2026: single tax group 3 at 5%, group 2 and the general system at 18% + 5%, side by side. Built on the Tax Code of Ukraine and the 2026 budget law.
Your income
Results are in UAH. Foreign-currency income is converted at an approximate rate; for taxes the NBU rate on the day the money arrives counts. Same income every month.
Group 3 (5%)
5% single tax and 1% military levy on income, minimum ESV
- Income per year
- UAH 1,614,207
- Expenses
- -UAH 107,614
- Single tax / income tax
- -UAH 80,710
- Military levy
- -UAH 16,142
- ESV (social contribution)
- -UAH 22,828
Group 2 (fixed)
UAH 1,729.40 a month at the maximum rate, UAH 864.70 military levy, minimum ESV
- Income per year
- UAH 1,614,207
- Expenses
- -UAH 107,614
- Single tax / income tax
- -UAH 20,753
- Military levy
- -UAH 10,376
- ESV (social contribution)
- -UAH 22,828
Not available: group 2 may only serve individuals and single-tax payers, not companies on the general system or foreign clients.
General system (18% + 5%)
18% income tax and 5% military levy on profit, ESV 22% of profit
- Income per year
- UAH 1,614,207
- Expenses
- -UAH 107,614
- Single tax / income tax
- -UAH 211,526
- Military levy
- -UAH 58,757
- ESV (social contribution)
- -UAH 331,450
How sole proprietors are taxed in Ukraine in 2026
Rules for a registered sole proprietor (ФОП), the usual setup for Ukrainian IT specialists and freelancers, including those who work for foreign clients.
Group 3: 5% + 1%
5% of income without deducting expenses (3% for VAT payers) plus a 1% military levy on income, both paid quarterly. Group 3 works with any clients, including foreign companies. The 2026 income limit is UAH 10,091,049: 1,167 minimum wages as of 1 January.
ESV: at least UAH 1,902.34 a month
Single-tax FOPs pay the 22% unified social contribution on at least the minimum wage: UAH 1,902.34 a month (UAH 5,707.02 a quarter) regardless of income, by the 20th of the month after the quarter. Pensioners receiving a pension, people with disabilities and mobilised FOPs are exempt.
General system: 18% + 5% on profit
Without the single tax a FOP pays 18% income tax and a 5% military levy on net income: income minus documented business expenses, ESV included. ESV is 22% of net income, at least UAH 1,902.34 in each month with income and at most UAH 38,046.80 a month. It only pays off with high expenses.
VAT and limits
FOPs in single-tax groups 1–3 do not register for VAT. On the general system registration is mandatory above UAH 1 million of taxable supplies in 12 months. VAT for single-tax FOPs is an IMF programme commitment (a law by April 2027, in force from 2028), not law. Group 2 limit in 2026: UAH 7,211,598.
Examples: how much a FOP keeps in Ukraine
Income in USD per month, expenses 10% of income, clients are companies, so group 2 is not available. Result in UAH per year.
| Income / month | Group 3 (5%) | Group 2 (fixed) | General system (18% + 5%) |
|---|---|---|---|
| US$1,000 | UAH 429,150 | — | UAH 290,848 |
| US$2,000 | UAH 881,128 | — | UAH 581,696 |
| US$3,000 | UAH 1,333,106 | — | UAH 872,543 |
| US$5,000 | UAH 2,237,061 | — | UAH 1,512,856 |
| US$8,000 | UAH 3,592,995 | — | UAH 2,631,502 |
| US$15,000 | UAH 6,756,840 | — | UAH 5,241,674 |
Sources: Tax Code of Ukraine (arts. 177, 291–293, section XX subsection 10), ESV Law No. 2464-VI, State Budget Law 2026 No. 4695-IX, as of 12.10.2026. Estimate, not tax advice.
Frequently asked questions
How much tax does a FOP in group 3 pay in 2026?
5% of income plus a 1% military levy, and ESV of at least UAH 1,902.34 a month. With USD 3,000 a month (about UAH 134,500) that is about UAH 6,726 single tax, UAH 1,345 military levy and UAH 1,902 ESV: roughly UAH 9,970 a month, or 7.4% of income.
Can IT specialists working for foreign clients use group 3?
Yes. Group 3 lets you work with any clients, including foreign companies, so it is the usual choice for IT FOPs. Group 2 does not fit: it only allows services to individuals and single-tax payers.
Do I have to pay ESV in a month without income?
On the single tax, yes: at least UAH 1,902.34 for every month, whatever your income. Pensioners receiving a pension, people with disabilities and mobilised FOPs during their service are exempt. On the general system ESV is due only for months with income.
What are the FOP income limits in 2026?
They are tied to the minimum wage of UAH 8,647 on 1 January 2026: group 1 UAH 1,444,049 (167 minimum wages), group 2 UAH 7,211,598 (834) and group 3 UAH 10,091,049 (1,167). Group 3 is roughly USD 225,000 a year at today's rate.
Will FOPs have to pay VAT?
Not in 2026. Ukraine's IMF programme expects a law by the end of April 2027 that would make larger single-tax FOPs register for VAT from 1 January 2028, but no such law has been adopted. Today FOPs in groups 1–3 are outside VAT; on the general system VAT registration is mandatory above UAH 1 million of taxable supplies in 12 months.