Every sole proprietor (FOP) on the single tax is obliged to report and pay taxes on time — otherwise, interest and fines. We explain what, when and how much a sole proprietor must pay in 2026 and the deadlines for filing declarations.

In brief

A sole proprietor on the single tax pays three payments: the single tax, the military levy and the Unified Social Contribution (USC). In 2026 a group 1 proprietor pays up to ~UAH 3,100/month, a group 2 proprietor — up to ~UAH 4,500/month (single tax + levy + USC). Group 1–2 proprietors file an annual declaration by 2 March, group 3 — quarterly. Delay is punished by fines, so it is worth keeping track of the deadlines.

How much a sole proprietor pays in 2026

The base figures for 2026: the subsistence minimum for able-bodied persons is UAH 3,328, the minimum wage is UAH 8,647. All payments are calculated from them:

Monthly payments of a sole proprietor, 2026
Single tax — group 1 (10% of the subsistence minimum)UAH 332.80
Single tax — group 2 (up to 20% of the minimum wage)up to UAH 1,729.40
Single tax — group 35% of income (3% + VAT)
Military levy — groups 1, 2UAH 864.70
USC “for yourself” (22% of the minimum wage)UAH 1,902.34

In total per month this comes to: group 1 proprietor — up to UAH 3,099.84 (single tax + levy + USC), group 2 proprietor — up to UAH 4,496.44. A group 3 proprietor pays from actual income: 5% single tax + 1% military levy + USC.

Declaration filing deadlines

  • Group 1 and 2 proprietors — file an annual declaration: for 2025 — by 2 March 2026.
  • Group 3 proprietors — file a declaration quarterly, within 40 days after the end of the quarter.

Payment deadlines

  • Single tax and levy (groups 1–2) — monthly, by the 20th.
  • Single tax and levy (group 3) — within 10 days after the deadline for filing the quarterly declaration.
  • USC — quarterly, by the 19th of the month following the quarter.
ImportantEven if a sole proprietor received no income, the single tax (groups 1–2) and the USC still have to be paid — “zero” activity does not exempt from them. To avoid paying contributions “into the void”, an inactive proprietor should either be temporarily suspended (where grounds exist) or closed. Late payments incur interest and fines.

Frequently asked questions

How much must a group 2 proprietor pay in 2026?

Up to UAH 4,496.44 per month in total: single tax up to UAH 1,729.40 + military levy UAH 864.70 + USC UAH 1,902.34.

When does a sole proprietor file the declaration for 2025?

Group 1 and 2 proprietors — by 2 March 2026 (annual). Group 3 proprietors report quarterly throughout the year.

Does a sole proprietor with no income pay the USC?

Yes, the minimum USC is paid regardless of income. The exception is certain privileged categories (for example, old-age pensioners or persons with disabilities).

Confused by sole-proprietor reporting or taxes?

We will advise on your group, rates, deadlines and reporting — or take the tax support of your sole proprietorship off your hands.

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