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.
Single tax: what it means
The single tax is Ukraine's simplified tax system for sole proprietors, with a fixed tax (groups 1 and 2) or a percentage of income (group 3).
The single tax is the simplified system most Ukrainian sole proprietors choose. Instead of the taxes of the general system, the entrepreneur pays a small tax plus the military levy and ESV for themselves.
- Group 1: up to 10% of the subsistence minimum, up to UAH 332.80 a month in 2026.
- Group 2: up to 20% of the minimum wage, up to UAH 1,729.40 a month in 2026.
- Group 3: 5% of income, or 3% for VAT payers.
Each group has an annual income limit and restrictions on activities and clients, so choose the group that fits your situation.
In detail, with examples: Sole proprietor taxes in Ukraine in 2026: what groups 1, 2 and 3 pay
Related terms
Single social contribution (ESV) Military levy Personal income tax
Figures used here
- Minimum wageUAH 8,647/mo
- Subsistence minimum for working-age peopleUAH 3,328/mo
- Group 1 single tax, maximumUAH 332.80/mo
- Group 2 single tax, maximumUAH 1,729.40/mo
Checked against official sources on October 29, 2026. When a figure changes, it is updated on every page of the site.
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Read more
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.