Ukraine FOP Sole Trader Tax Calculator

How to use

1. Select your entrepreneur taxation group (Group 1, 2, or 3).
2. For Group 3, designate your Single Tax rate: 5% (non-VAT) or 3% (VAT registered).
3. Enter gross revenue figures per month or quarter in UAH.
4. Toggle Unified Social Contribution (ESV) depending on personal statutory exemptions.
5. Review total tax obligations, net take-home profit, and effective tax percentages.

Overview of Ukrainian Entrepreneur Taxation

Ukraine's simplified tax system (Single Tax) allows individual entrepreneurs (FOPs) to operate with streamlined accounting and predictable tax obligations.

This calculator provides estimations for all major entrepreneur groups, accounting for recent Military Levy updates and statutory social contributions.

Taxes by Entrepreneur Category (Groups 1, 2, and 3)

Tax structures vary substantially across entrepreneur groups:

• Group 1: Fixed monthly Single Tax (up to 10% subsistence minimum), Military Levy, and monthly ESV;
• Group 2: Fixed monthly Single Tax (up to 20% minimum wage), Military Levy, and monthly ESV;
• Group 3: Percentage-based Single Tax (5% non-VAT or 3% VAT), 1% Military Levy on gross revenue, and monthly ESV;
• General Regime: 18% personal income tax, military levy, and 22% ESV on net proven profits.

Benchmark Tax Rates for 2026

Standard benchmark rates for planning purposes:

• Group 1 Single Tax: up to 332.80 UAH per month;
• Group 2 Single Tax: up to 1,729.40 UAH per month;
• Group 3 Single Tax: 5% gross income (or 3% with VAT);
• Military Levy (Groups 1 & 2): 864.70 UAH per month;
• Military Levy (Group 3): 1% of gross revenue;
• Minimum Monthly Social Contribution (ESV): 1,902.34 UAH.

Calculation Case Study: Group 3 at 50,000 UAH/month

Assuming an individual consultant on Group 3 earning 50,000 UAH monthly without VAT:

• Single Tax (5%): 2,500 UAH;
• Military Levy (1%): 500 UAH;
• Minimum ESV: 1,902.34 UAH;
• Total Monthly Taxes: 4,902.34 UAH;
• Net Take-Home Income: 45,097.66 UAH (~9.8% effective tax rate).

Methodology & Accuracy

Calculations reflect the Tax Code of Ukraine and relevant statutory minimum wage benchmarks. Results are indicative and subject to individual tax exemptions.