Tax calendar for individual entrepreneurs: When to pay taxes in 2025

To avoid penalties, individual entrepreneurs must pay taxes and submit reports within the time limits established by law. However, changes in tax legislation that came into force in 2025 have made adjustments to the tax calendar that is familiar to entrepreneurs.

When do sole proprietors of different groups have to pay taxes? How to automate this process using digital services? We will tell you more about this in the article.

Taxes for individual entrepreneurs — what has changed in 2025

In 2025, there were changes in the tax liabilities of individual entrepreneurs. The main ones are as follows:

1. Starting from January 1, 2025, the exemption for the payment of the unified social tax was canceled. Now, all sole proprietors must pay it without exception.
2. The military fee has become mandatory for all groups of sole proprietors on the simplified taxation system.

From now on, individual entrepreneurs pay the following taxes:

• single tax — sole proprietors under the simplified taxation system;
• personal income tax — sole proprietors under the general taxation system;
• military duty — all categories of sole proprietors;
• unified social contribution — all categories of sole proprietors.

Schedule of tax payments by groups of sole proprietorships

The legislation establishes different rates and frequency of tax payments for sole proprietorships of different groups of the simplified taxation system. Let’s take a closer look at the tax calendar for each group to see which taxes are paid quarterly, which are paid monthly, and which can be paid in advance.

🔰 Group I sole proprietors

Group I sole proprietors pay taxes on a monthly basis. In 2025, new mandatory payments were introduced for Group I sole proprietors, which must be taken into account in the tax payment schedule.

🛍️ Group II sole proprietorships

Group II sole proprietorships pay a single tax and military duty on a monthly basis, and the unified social contribution on a quarterly basis. If the last day of tax payment falls on a weekend or a public holiday, it is postponed to the first business day after the weekend or public holiday.

Group II sole proprietors can pay taxes in advance for a quarter or a year.

💼 Group III sole proprietorships

Group III sole proprietorships pay taxes on a quarterly basis. The amount of taxes depends on the amount of the entrepreneur’s income.

🚜 Group IV sole proprietors

Group IV includes sole proprietors who grow, feed, catch, collect or process agricultural products. They pay:

• single tax;
• military fee (UAH 800 – 10% of the minimum wage).

The single tax rate is calculated on the value of land owned or leased by the individual entrepreneur. It varies depending on the type and purpose of the land.

The amount of tax payments is distributed proportionally by quarters:

General taxation system: tax payment schedule

In 2025, sole proprietors under the general taxation system will pay the following taxes

• personal income tax;
• military duty;
• unified social contribution.

Entrepreneurs pay personal income tax on a quarterly basis in the form of advance payments. To calculate the payments, they use the quarterly data from the income and expense ledger. The final payment of personal income tax and military duty is made at the end of the year.

The amount of the unified social contribution is calculated based on the net profit for the reporting quarter. It is paid quarterly.

Penalties for late payment of taxes

Fines are imposed on sole proprietors for late payment of taxes. Their amount depends on the period of delay.

The amount of fines also depends on whether the individual entrepreneur violates the tax payment deadlines for the first time or repeatedly. In particular, the following system of fines applies to sole proprietorships of group III:

• for the first violation — 10% of the amount of income;
• for intentional violation — 25%;
• for repeated intentional violation within 1095 days — 50%;
• for three or more intentional violations within 1095 days — 75%.

How to automate tax payments with the Vchasno.Zvit service

Modern digital tools help individual entrepreneurs pay taxes on time and avoid fines. For example, Vchasno.Zvit automatically generates a reporting schedule depending on the group and taxation system of the sole proprietorship. The client receives a reminder in their account about the deadlines for paying taxes and submitting reports.

Vchasno.Zvit is synchronized with Monobank and PrivatBank banking systems. Individual entrepreneurs can pay taxes right in their account. The payment is guaranteed to be transferred to the correct details.

Automation of tax processes helps sole proprietors keep track of all changes in legislation and comply with regulations. Thanks to the Vchasno.Zvit service, they pay taxes on time, submit reports, and avoid human errors, even during periods of high workload.