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Ukraine FOP tax calculator 2026

For FOPs: taxes and bank details

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Single tax, military levy and ESV for groups 1, 2 and 3 — with foreign currency at the NBU rate, income limits and payment deadlines.

Single tax group
Period
More options
Who can skip ESV for themselves?

Age or long-service pensioners; people with disabilities who receive a pension or social assistance; mobilised people while serving; those whose employer pays at least the minimum ESV for them; FOPs registered in temporarily occupied territories. Everyone else pays the minimum ESV even with no income.

Total for the quarter UAH 11,707.02 11.7% of income
Single tax 5%UAH 5,000.00
Military levy 1%UAH 1,000.00
ESV for yourselfUAH 5,707.02
What you do
Your clients

Compared at the maximum local rates, including ESV. Before registering, check your activity code (KVED) against those allowed for the group — some activities are banned on the simplified system.

By a group 3 FOP, for FOPs · BB Studio Data checked: 9 October 2026
For FOPs

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FOP taxes in 2026: rates and limits

The minimum wage is UAH 8,647 and the subsistence minimum is UAH 3,328. Fixed payments and income limits are based on them.

Group 1Group 2Group 3
Single taxup to UAH 332.80 a month (≤10% of the subsistence minimum)up to UAH 1,729.40 a month (≤20% of the minimum wage)5% of income, or 3% + VAT
Military levyUAH 864.70 a month (10% of the minimum wage)1% of income
ESV for yourselfUAH 1,902.34 a month, paid quarterly — UAH 5,707.02
Total per monthup to UAH 3,099.84up to UAH 4,496.446% of income + UAH 1,902.34
Annual income limitUAH 1,444,049UAH 7,211,598UAH 10,091,049
Employeesnot allowedup to 10unlimited
Who you can sell toindividuals only: markets and household servicesgoods to anyone; services to individuals and single-tax payersanyone, including companies and foreign clients
When to pay the single tax and levymonthly, by the 20th of the current monthquarterly, within 10 days after the return deadline
Tax returnonce a year, within 60 days after year-endquarterly, within 40 days after the quarter
What changes in 2027 — per the draft budget Minimum wage UAH 9,546: ESV UAH 2,100.12 a month, groups 1–2 military levy UAH 954.60, group 2 single tax up to UAH 1,909.20, group 1 up to UAH 369.10, group 3 limit UAH 11,140,182. The calculator already uses these numbers — just pick the year.

How FOP taxes are calculated

On the simplified system a FOP pays three things: the single tax, the military levy and ESV. How exactly depends on the group.

Groups 1 and 2 — fixed amountsThe same amount every month regardless of income: the single tax at your council’s rate, military levy UAH 864.70 and ESV UAH 1,902.34 — even in a month with no income.
Group 3 — a share of income5% single tax and 1% military levy on every hryvnia of income, plus fixed ESV. Example: UAH 100,000 of income in a quarter → 5,000 + 1,000 + UAH 5,707.02 ESV = UAH 11,707.02.
ESV is due even without incomeThe minimum ESV is paid every quarter regardless of income unless you’re exempt. You can pay more — it increases your future pension.
Foreign currency incomeForeign currency payments are converted to UAH at the NBU rate on the day they reach your account. The calculator fetches the rate for you — add each payment separately.

Income limits and what happens if you exceed them

Limits are tied to the minimum wage and count from 1 January. Enter your income since the start of the year and the calculator shows how much you’ve used.

15% on the excessThe part of income above the limit is taxed at 15%.
Groups 1 and 2 — move upFrom the next quarter you must move to a higher group and file an application with the tax office.
Group 3 — the general systemThere’s nothing above group 3: from the next quarter you move to the general tax system (18% PIT plus military levy on net income).
Banned activitiesSome activities are banned on the simplified system regardless of income — currency exchange or gambling, for example, and since 2026 security services (KVED 80.xx). Check your activity code before registering.

Who doesn’t have to pay ESV for themselves

The exemption covers only certain groups. Every other FOP pays the minimum ESV each quarter, even with no income.

PensionersAge or long-service pensioners — from the month they first receive the pension.
People with disabilitiesIf they actually receive a pension or social assistance.
You’re also employedIf your employer pays at least the minimum ESV for you.
Mobilised people and FOPs from occupied territoriesMobilised people while serving; FOPs registered in temporarily occupied territories under a special provision of the ESV law.

Sources

Data checked: 9 October 2026

The calculation is for reference and doesn’t replace an accountant. Group 1 and 2 single tax rates are set by your local council — check its decision. Spotted an error? Let us know and we’ll fix it the same day.

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FAQ

How much does a group 3 FOP pay in 2026?
5% of income as single tax (or 3% for VAT payers), 1% of income as military levy, and ESV of at least UAH 1,902.34 a month, i.e. UAH 5,707.02 per quarter. For UAH 100,000 of quarterly income: 5,000 + 1,000 + UAH 5,707.02.
How much does a group 2 FOP pay in 2026?
Up to UAH 4,496.44 a month: single tax up to UAH 1,729.40 (set by your council), military levy UAH 864.70 and ESV UAH 1,902.34. The amount doesn’t depend on income, but income can’t exceed UAH 7,211,598 a year.
How much does a group 1 FOP pay?
Up to UAH 3,099.84 a month: single tax up to UAH 332.80, military levy UAH 864.70 and ESV UAH 1,902.34. Group 1 is only for market trading and household services to individuals, with no employees and income up to UAH 1,444,049 a year.
When does a group 3 FOP pay taxes?
The single tax and levy are paid quarterly, within 10 days after the return deadline: by 19 February, 20 May, 19 August and 19 November (unless the date falls on a weekend). ESV is due by the 19th of the month after the quarter. Exact dates with reminders are in the tax calendar.
Do I pay ESV if I had no income?
Yes. The minimum ESV of UAH 1,902.34 a month is paid quarterly even with no income. Only pensioners, people with disabilities receiving a pension or aid, mobilised people, those whose employer pays ESV for them and FOPs from occupied territories are exempt.
How is foreign currency income counted?
At the official NBU rate on the day the money reaches your foreign currency account — not the day you sell the currency. In the calculator, click “Foreign currency income”, enter the date and amount, and the rate fills in by itself.
What happens if I exceed the income limit?
The excess is taxed at 15%, and from the next quarter you must move to a higher group or, from group 3, to the general system. Limits for 2026: group 1 — UAH 1,444,049, group 2 — UAH 7,211,598, group 3 — UAH 10,091,049.
Which FOP group should I choose?
It depends on what you do, who your clients are and your income. Group 2 suits steady high income from individuals; group 3 suits company or foreign clients and uneven income. The “Which group to choose” tab compares the costs and shows which groups you’re eligible for.
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