Taxes and sole proprietors
Sole proprietor taxes in Ukraine in 2026: what groups 1, 2 and 3 pay
2026 rates and limits from the State Tax Service, payments for each group and the point where group 2 becomes cheaper than group 3.
Sole proprietor single tax calculator
Single tax, military levy and ESV per month, quarter and year, an income limit check and a comparison of groups.
Taxes per month
-
- Single tax
- -
- Military levy
- -
- ESV
- -
- Share of income
- -
- Per quarter
- -
- Per year
- -
Groups compared for your income
| Group | Single tax | Military levy | ESV | Total per month | Share of income | Income limit |
|---|
How to use the calculator
Choose your group and enter your average monthly income. For groups 1 and 2 the tax is fixed, but income is needed to show the tax share and check the annual limit. For group 3 the tax is calculated directly from income.
The single tax rate for groups 1 and 2 is set by the local council and may be lower than the maximum. By default the calculator uses the maximum: 10% of the subsistence minimum for group 1 and 20% of the minimum wage for group 2. If your community has a lower rate, change it in the “Single tax rate” field: for group 1 it is a percentage of the subsistence minimum (SM), for group 2 of the minimum wage (MW).
The table below the result shows every group for the same income, so you can see what you would pay in each.
How it is calculated
All amounts are tied to two 2026 figures: the minimum wage of UAH 8,647 and the subsistence minimum for working-age people of UAH 3,328. What else depends on them is explained in our article on the subsistence minimum and minimum wage.
| Group 1 | Group 2 | Group 3 | |
|---|---|---|---|
| Single tax | up to 10% of SM: up to UAH 332.80/mo | up to 20% of MW: up to UAH 1,729.40/mo | 5% of income, or 3% for VAT payers |
| Military levy | 10% of MW: UAH 864.70/mo | 10% of MW: UAH 864.70/mo | 1% of income |
| Own ESV | from UAH 1,902.34/mo | from UAH 1,902.34/mo | from UAH 1,902.34/mo |
| Annual income limit | UAH 1,444,049 | UAH 7,211,598 | UAH 10,091,049 |
SM is the subsistence minimum for working-age people, MW is the minimum wage as of 1 January 2026.
The minimum ESV is 22% of the minimum wage: 8,647 × 22% = UAH 1,902.34. The calculator uses exactly this minimum. A sole proprietor may pay more to build a higher pension base, but only the minimum is mandatory.
Examples
When to pay
- Groups 1 and 2: single tax and military levy monthly, no later than the 20th of the current month. You can pay in advance, but not beyond the end of the current year.
- Group 3: single tax and military levy quarterly, after filing the quarterly return.
- Own ESV: quarterly, by the 20th of the month following the quarter. Whether the minimum contribution is paid determines whether the month counts towards your insurance record.
Group restrictions, ESV exemptions and a comparison of sole proprietorship with employment are covered in our article on sole proprietor taxes in 2026.
FAQ
How much does a group 2 sole proprietor pay in 2026?
At the maximum rate, UAH 4,496.44 a month: single tax of UAH 1,729.40 (20% of the minimum wage), military levy of UAH 864.70 and the minimum ESV of UAH 1,902.34. That is UAH 53,957.28 a year. If your local council has set a lower rate, the single tax will be lower, while the military levy and ESV stay the same.
How is the group 3 tax calculated?
A sole proprietor who is not a VAT payer pays 5% of income as single tax plus 1% military levy; a VAT payer pays 3% and 1%, with VAT on top. Add the own ESV of at least UAH 1,902.34 a month. For example, with income of UAH 50,000 a month, a group 3 sole proprietor without VAT pays UAH 4,902.34, or 9.8% of income.
Which is better: group 2 or group 3?
On the tax amount alone, group 2 is cheaper once income exceeds UAH 43,235 a month; below that, group 3 without VAT costs less. But the choice depends first of all on your clients and type of business: group 2 cannot work with companies on the general tax system, and some activities are not allowed in it.
Does the calculator check the income limit?
Yes. It multiplies monthly income by 12 and compares it with the group's annual limit: in 2026 that is UAH 1,444,049 for group 1, UAH 7,211,598 for group 2 and UAH 10,091,049 for group 3. If annual income is higher, the calculator warns that the group is not available.
When can a sole proprietor skip paying their own ESV?
Among other cases, when the sole proprietor also works under an employment contract and the employer has paid at least the minimum ESV for them, when they receive an old-age pension or have a disability and receive a pension or social assistance, and for the period of mobilisation. For these cases the calculator has the option “Exempt, not paid”.
The calculation is for reference only and is not financial or tax advice. Actual terms depend on your contract with the bank, fees and current law.
Worth reading
Money basics
Subsistence minimum and minimum wage in Ukraine in 2026: what depends on them
All 2026 amounts, take-home pay on the minimum wage and what depends on these figures: ESV, sole proprietor taxes, the tax benefit, child support, fines.
Retirement
How to save for retirement on your own: how much to put aside each month
We work out the capital for an extra UAH 10,000 a month and the contribution if you start at 30, 40 or 50. Plus Ukraine's 2026 pension experience rules.