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Ukraine FOP tax calendar 2026–2027

For FOPs: taxes and bank details

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Payment and filing deadlines for your group — with reminders in Google Calendar, on iPhone or in Outlook.

Next deadline
19October ESV for yourself for Q3 2026 Monday · in 10 days UAH 5,707.02
Reminders in your calendar

Pick your group above to subscribe to its deadlines.

Google Calendar iPhone and Mac Outlook .ics file

It’s a subscription, not a one-off import: when the law changes or a new year starts, the events update by themselves. Google refreshes subscriptions every few hours.

October 2026

  • 19Mon
    ESV for yourself for Q3 2026 Payment all groups UAH 5,707.02 in 10 days
  • 20Tue
    Single tax and military levy for October Payment Groups 1 and 2 G1: UAH 1,197.50 · G2: UAH 2,594.10 in 11 days

November 2026

  • 9Mon
    Group 3 tax return for 9 months of 2026 Report group 3 in 31 days
  • 19Thu
    Single tax and military levy for Q3 2026 Payment group 3 5% (or 3% with VAT) + 1% of quarterly income calculate
  • 20Fri
    Single tax and military levy for November Payment Groups 1 and 2 G1: UAH 1,197.50 · G2: UAH 2,594.10

December 2026

  • 18Fri
    Single tax and military levy for December Payment Groups 1 and 2 G1: UAH 1,197.50 · G2: UAH 2,594.10 20 December is a Sunday, so pay by 18 December: paying early is fine, paying late means a penalty

January 2027

  • 19Tue
    ESV for yourself for Q4 2026 Payment all groups UAH 5,707.02
  • 20Wed
    Single tax and military levy for January Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget

February 2027

  • 9Tue
    Group 3 annual tax return for 2026 (with the ESV annex) Report group 3
  • 19Fri
    Single tax and military levy for February Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget 20 February is a Saturday, so pay by 19 February: paying early is fine, paying late means a penalty
  • 19Fri
    Single tax and military levy for Q4 2026 Payment group 3 5% (or 3% with VAT) + 1% of quarterly income calculate

March 2027

  • 1Mon
    Groups 1–2 annual tax return for 2026 (with the ESV annex) Report Groups 1 and 2
  • 19Fri
    Single tax and military levy for March Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget 20 March is a Saturday, so pay by 19 March: paying early is fine, paying late means a penalty

April 2027

  • 19Mon
    ESV for yourself for Q1 2027 Payment all groups UAH 6,300.36 per the draft 2027 budget
  • 20Tue
    Single tax and military levy for April Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget

May 2027

  • 10Mon
    Group 3 tax return for Q1 2027 Report group 3
  • 20Thu
    Single tax and military levy for May Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget
  • 20Thu
    Single tax and military levy for Q1 2027 Payment group 3 5% (or 3% with VAT) + 1% of quarterly income calculate

June 2027

  • 18Fri
    Single tax and military levy for June Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget 20 June is a Sunday, so pay by 18 June: paying early is fine, paying late means a penalty

July 2027

  • 19Mon
    ESV for yourself for Q2 2027 Payment all groups UAH 6,300.36 per the draft 2027 budget
  • 20Tue
    Single tax and military levy for July Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget

August 2027

  • 9Mon
    Group 3 tax return for H1 2027 Report group 3
  • 19Thu
    Single tax and military levy for Q2 2027 Payment group 3 5% (or 3% with VAT) + 1% of quarterly income calculate
  • 20Fri
    Single tax and military levy for August Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget

September 2027

  • 20Mon
    Single tax and military levy for September Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget

October 2027

  • 19Tue
    ESV for yourself for Q3 2027 Payment all groups UAH 6,300.36 per the draft 2027 budget
  • 20Wed
    Single tax and military levy for October Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget

November 2027

  • 9Tue
    Group 3 tax return for 9 months of 2027 Report group 3
  • 19Fri
    Single tax and military levy for November Payment Groups 1 and 2 G1: UAH 1,323.70 · G2: UAH 2,863.80 per the draft 2027 budget 20 November is a Saturday, so pay by 19 November: paying early is fine, paying late means a penalty
  • 19Fri
    Single tax and military levy for Q3 2027 Payment group 3 5% (or 3% with VAT) + 1% of quarterly income calculate
By a group 3 FOP, for FOPs · BB Studio Data checked: 9 October 2026
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Deadlines by group

Groups 1 and 2Group 3
Single tax and military levymonthly, by the 20th of the current monthquarterly, within 10 days after the return deadline
ESV for yourselfQuarterly, by the 19th of the month after the quarter: 19 January, 19 April, 19 July, 19 October
Tax returnonce a year — within 60 days after year-endquarterly — within 40 days after the quarter
If you have employeesESV 22% — by the 20th of the following month; PIT and military levy — on payday; payroll tax report — quarterly, within 40 days. With 8 or more employees on average there is also a quarterly contribution for employing people with disabilities

How we set the dates

Deadlines follow the Tax Code, the ESV law and tax service guidance. Where interpretations differ, we use the date that keeps you safe from penalties.

Taxes — no moving the dateThe single tax and military levy deadline does not move because of a weekend, according to the tax service. So we show the working day before: paying early is always fine, paying a day late means a penalty.
Tax returns — by the CodeIf the last day to file falls on a weekend, the deadline moves to the next working day (Tax Code, cl. 49.20).
ESV — by the 19thThe law says “before the 20th of the month after the quarter”, so the last day is the 19th. If it falls on a weekend, the ESV deadline moves to the next working day (Instruction No. 449).
Holidays are working daysUnder martial law public holidays are working days, so deadlines move only because of Saturdays and Sundays. Once it ends, the calendar will account for holidays.

How to add the deadlines to your phone

Pick your group and tap your calendar’s button. Subscribing is free and needs no sign-up.

Google Calendar and AndroidThe “Google Calendar” button opens the add-calendar dialog — confirm it. On Android the events appear in the Google Calendar app.
iPhone, iPad and MacThe “iPhone and Mac” button opens the Calendar subscription prompt — tap “Subscribe”.
Outlook and othersUse the Outlook button for Outlook. For other apps, copy the link and add it as an internet calendar, or download the .ics file.

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

When do FOPs pay ESV?
Quarterly, by the 19th of the month after the quarter: 19 January, 19 April, 19 July and 19 October (if the 19th is a weekend — by the next working day). The minimum is UAH 5,707.02 per quarter. You can also pay monthly.
When does a group 3 FOP file the return?
Quarterly, within 40 days after the quarter: usually by 9 February, 10 May, 9 August and 9 November. If the day falls on a weekend, the deadline moves to the next working day.
When do groups 1 and 2 pay the single tax?
Monthly, in advance — by the 20th of the current month. You can prepay for a quarter or a year. The military levy (UAH 864.70) follows the same schedule.
What if a deadline falls on a weekend?
Pay the single tax and military levy on the last working day before the weekend — that deadline doesn’t move, and that’s the date shown. ESV and tax returns move to the first working day after the weekend (Instruction No. 449, Tax Code cl. 49.20).
How do I add FOP deadlines to Google Calendar or iPhone?
Pick your group and tap “Google Calendar” or “iPhone and Mac”. It’s a subscription: the events appear with reminders and update by themselves when the rules change or a new year starts.
Can I pay FOP taxes in advance?
Yes. Groups 1–2 single tax and ESV can be prepaid for a quarter or even a year. Group 3 single tax is based on actual income, so it’s paid after the quarter.
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