How Much Individual Entrepreneurs Pay in 2026: Current Rates of Single Tax and Military Levy
From January 1, 2026, for individual entrepreneurs who are in the first and second groups of the simplified taxation system, the maximum amounts of the single tax and military levy will change.
The new rates are calculated based on social standards approved by the Law of Ukraine "On the State Budget of Ukraine for 2026." In particular, the subsistence minimum for able-bodied persons will be 3,328 UAH, and the minimum wage will be 8,647 UAH.
The maximum amount of the single tax per month for entrepreneurs of the first group will be 332.80 UAH, which corresponds to 10% of the subsistence minimum. For individual entrepreneurs of the second group, the limit rate will reach 1,729.40 UAH, or 20% of the minimum wage.
At the same time, for single tax payers of the first, second, and fourth groups, the size of the military levy in 2026 will be 864.70 UAH per month. This corresponds to 10% of the minimum wage established as of January 1 of the tax year, the Tax Service reminds.
According to Article 293 of the Tax Code of Ukraine, the single tax rates for the first group are determined as a percentage of the subsistence minimum, and for the second group — from the minimum wage. The specific rates within the limits established by law are approved by local councils depending on the type of entrepreneur's activity.
The Tax Code also provides for the application of an increased single tax rate of 15% in a number of cases. In particular, it applies when exceeding the established income limit, receiving income from activities not included in the register of single tax payers, using prohibited payment methods, carrying out types of activities not allowed for the simplified taxation system, as well as in the case of conducting activities by individual entrepreneurs of the first or second groups that are not provided for the respective group of payers.
The military levy is paid monthly. The deadline for its payment is no later than the 20th day of the current month.
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