From January 1, 2026, income limits for individual entrepreneurs working on a simplified taxation system, as well as the amounts of taxes they must pay, are changing in Ukraine. The relevant norms are a consequence of the increase in the minimum wage laid down in the state budget for 2026, Delo.ua reports.
What are the limits and taxes for individual entrepreneurs-“single entrepreneurs” of group 1
From January 1, throughout the year, the income limit for “single entrepreneurs” of group 1 is 1,444,049 UAH (167 minimum wages).
The single tax rate is up to 10% of the subsistence minimum for able-bodied persons. That is, the maximum EP rate during the year is 332.8 UAH/month.
Military duty is set at 10% of the minimum wage, i.e. 864.7 UAH per month.
The minimum insurance contribution (ESV) is 1902.34 UAH per month (8647 UAH x 22%).
The total annual tax burden on individual entrepreneurs of group I will be 37,198.08 UAH.
What are the limits and taxes for individual entrepreneurs-“single” of group 2
From January 1, throughout the year, the income limit for “single” of group 2 is 7,211,598 UAH (834 minimum wages).
The single tax rate is up to 20% of the subsistence minimum for able-bodied persons. That is, the maximum EP rate during the year is 1,729.40 UAH/month.
Military duty is set at 10% of the minimum wage, i.e. 864.7 UAH per month.
The minimum insurance contribution (ESV) is 1902.34 UAH per month (8647 UAH x 22%).
The total annual tax burden on individual entrepreneurs of group 2 will be 53,957.28 UAH.
What are the limits and taxes for individual entrepreneurs-“single-entity” of group 3
From January 1, throughout the year, the income limit for “single-entity” of group 3 is 10,091,049 UAH (1167 minimum wages).
The single tax rate is 5% of income, or 3% of income when paying VAT.
The military levy is set at 1% of income.
The minimum insurance contribution (ESV) is 1902.34 UAH per month (8647 UAH x 22%).
The total annual tax burden on individual entrepreneurs of the 3rd group of non-VAT payers will be UAH 22,828.08 + 6% of annual income.
Recall that the State Tax Service opened more than 25 thousand proceedings against companies in 11 months of 2025. This is 35% more than before the start of the full-scale war, but 1.7% less than last year. Every fifth proceeding this year was opened against a business in the wholesale trade sector.
The State Tax Service conducted more than 6 thousand inspections of individual entrepreneurs in the three quarters of 2025. This is 12% more than in the same period last year, but almost 4 times less than before the start of the full-scale war. The amounts of fines and additional liabilities are increasing, but so far less than a quarter of them have been agreed. Entrepreneurs in Lviv, Kyiv and Kharkiv regions were most often inspected. And the largest amount was charged to individual entrepreneurs in Cherkasy region.
