Single Tax for Sole Proprietors in 2026

The single tax is a tax paid by taxpayers under the simplified taxation, accounting, and reporting system. The amount and payment rules depend on the taxpayer group, type of business activity, and VAT payer status.

In 2026, new maximum single tax amounts apply to FOPs in Groups 1–2 — up to UAH 332.80 and UAH 1,729.40 per month, respectively. For Group 3, the rate is 5% of income without VAT or 3% of income for VAT payers.

In this article, we explain who can be a single tax payer, how to calculate the single tax amount, when to pay it, and how to file a tax return online through Vchasno Zvit.

What is the single tax

The single tax is a tax under the simplified taxation, accounting, and reporting system, the rules for which are established by Article 291 of the Tax Code of Ukraine (hereinafter — the TCU).

The terms for paying the single tax depend on the taxpayer group. For Groups 1–2, the tax is generally paid as a fixed monthly amount, while for Group 3 it is calculated as a percentage of income. VAT payer status also matters: Group 3 provides for a 5% rate without VAT or a 3% rate with VAT.

The term “single tax” does not mean that an entrepreneur is exempt from all other payments. Depending on the group and circumstances, a FOP may also be required to pay the military levy, Unified Social Contribution (USC), and VAT.

Who can be a single tax payer

Eligibility for the simplified taxation system depends on the type of business activity, annual income, number of employees, and other restrictions established by the TCU.

This article primarily focuses on individual entrepreneurs (FOPs). They can choose among three main groups of the simplified taxation system, each with different income limits and taxation rules. Group 4 is intended for agricultural producers and has separate eligibility criteria.

Examples of activities subject to restrictions under the simplified taxation system include gambling, foreign currency exchange, certain transactions involving excisable goods, and mineral extraction. The full list of restrictions is established by the TCU.

Before choosing a group, it is worth checking not only your expected income but also the permitted types of business activity and requirements for working with customers. Read more about the differences between the general and simplified taxation systems in our guide to choosing a taxation system for a FOP.

Single tax groups and income limits in 2026

The simplified taxation system provides for four groups of single tax payers. Each group has its own requirements, rates, and income limits.

Group 4 is a special regime for agricultural producers that meet the criteria established by the TCU. Eligibility for this group and the tax calculation depend, among other things, on the taxpayer’s status, the share of agricultural production, and land plots. The income limits and fixed rates applicable to Groups 1–3 do not apply to Group 4.

What single tax rates apply in 2026

The amount of single tax depends on the entrepreneur’s group and the method used to determine the tax base.

Group 1. The rate is set by the local council and may be up to 10% of the subsistence minimum for able-bodied persons as of January 1 of the relevant year. In 2026, this base is UAH 3,328, so the maximum single tax is UAH 332.80 per month.

Group 2. The rate is set by the local council and may be up to 20% of the minimum wage as of January 1 of the relevant year. With the minimum wage set at UAH 8,647, the maximum single tax in 2026 is UAH 1,729.40 per month.

Group 3. The rate depends on VAT payer status:

• 5% of income — if the entrepreneur does not pay VAT under the chosen taxation model;
• 3% of income — if the entrepreneur is registered as a VAT payer.
• A higher 15% rate applies to certain types of income in cases established by the TCU, including exceeding the applicable income limit or violating the requirements of the simplified taxation system.

💰 Estimated single tax rates in 2027

According to the figures provided in the draft State Budget for 2027, the maximum single tax rate for Group 1 FOPs may amount to UAH 369.10 per month (10% of the subsistence minimum), while for Group 2 it may amount to UAH 1,909.20 per month (20% of the minimum wage).

For Group 3 entrepreneurs, the calculation principle remains unchanged: 5% of income without VAT or 3% of income if VAT is paid. These are estimated figures from the draft budget rather than finally approved rates for 2027.

Do you need to pay the single tax if you have no income

For FOPs in Groups 1–2, the basic rule is that the single tax is paid monthly as a fixed amount regardless of actual revenue. At the same time, the TCU provides for statutory exemptions and special cases that may affect the obligation to pay. Before making a payment, it is worth checking whether a particular exemption applies to the entrepreneur.

For Group 3 FOPs, the single tax is calculated based on income. If there is no taxable income during the reporting period, the single tax amount for that period is zero. However, the obligation to file a tax return and pay other applicable taxes and contributions should be checked separately.

When to pay the single tax

Article 295 of the TCU establishes the following single tax payment deadlines for different taxpayer groups:

• Groups 1–2 — the advance payment must be made monthly no later than the 20th day of the current month, inclusive.
• Group 3 — within 10 calendar days after the deadline for filing the quarterly tax return.

If you plan to pay taxes for a specific period, check the current deadlines and any changes to the rules as of the payment date. To avoid missing important dates, use the tax calendar in Vchasno Zvit: it conveniently brings together tax return filing and payment deadlines, while the service helps remind you about important tax events.

How and where to pay the single tax

Before making a payment, check the current payment details for the relevant tax. They depend on the entrepreneur’s tax address and the type of tax, so it is better not to use old payment instructions without verifying them first.

Current payment details for taxes in 2026 can be found in the Vchasno Zvit account. Simply enter your registered address, and the system will automatically determine the correct payment details.

How often to file a tax return

The frequency of filing a tax return depends on the single tax payer group.

For FOPs in Groups 1–2, the general rule provides for filing an annual tax return within 60 calendar days after the end of the year. For Group 3, the reporting period is a quarter.

Deadlines may depend on circumstances provided for by law. Before filing, check the current tax return requirements and the applicable deadline for your reporting period.

What additional payments does a FOP make

The single tax does not replace other mandatory payments. Depending on the group and circumstances, a FOP may also be required to pay the military levy, USC, and VAT.

In 2026, the minimum USC for the proprietor under the general rule is 22% of the minimum wage — UAH 1,902.34 per month. At the same time, certain categories of taxpayers may have statutory grounds for exemption from payment.

In 2026, the military levy rate for FOPs in Groups 1–2 is 10% of the minimum wage, or UAH 864.70 per month. For Group 3, the military levy is calculated at a rate of 1% of income.

Read more about the rules and amounts in our guides to USC for FOPs and the military levy for FOPs.

What happens in case of late payment or violations

Violations of the single tax payment and reporting rules may result in financial and tax consequences. Depending on the type of violation, the law provides for:

• a penalty for late tax payment;
• accrual of late-payment interest in cases established by the TCU;
• application of a higher tax rate to certain types of income;
• loss of the right to use the simplified taxation system in cases provided for by law;
• a penalty for failure to file or late filing of tax returns.

The specific amount of penalties depends on the circumstances of the violation and the applicable legislation. Before paying outstanding tax liabilities or filing an amended tax return, check the current requirements of the TCU and, if necessary, consult a tax professional.

How Vchasno Zvit helps entrepreneurs file tax returns online

Vchasno Zvit is a comprehensive platform for automating tax accounting and reporting, designed specifically for small businesses in Ukraine. It helps entrepreneurs who pay the single tax easily fulfill their tax obligations online.

For entrepreneurs who pay the single tax, it provides the following benefits:

1. Prepares and files single tax returns in just a few clicks. Entrepreneurs do not need to deal with complicated reporting forms;
2. Automatically calculates the single tax, USC, and military levy amounts. You only need to enter basic income data for the reporting period;
3. Determines the correct payment details. This helps prevent errors in payment instructions and ensures that funds are correctly credited to the budget;
4. Reminds you about tax return filing and payment deadlines. The service tracks all important deadlines and sends reminders in your account;
5. Allows tax returns to be signed with a qualified electronic signature directly in the platform interface. Vchasno Zvit is integrated with Vchasno KEP;
6. Stores signed documents in secure cloud storage.

In 2026, the single tax for FOPs remains a simple and effective form of taxation. With Vchasno Zvit, tax accounting becomes straightforward and easy to manage. The service helps file tax returns online without errors or delays, automates routine processes, reminds users about deadlines, checks data for accuracy, and ensures timely reporting. This allows entrepreneurs to work with less stress, avoid queues at tax offices and reporting errors, and focus on growing their business rather than dealing with paperwork.