FOP group 2 tax calendar 2026–2027: single tax, ESV and return deadlines

For FOPs: taxes and bank details

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 UAH 2,594.10 in 11 days
20Tue
ESV for employees for September Payment Groups 2–3 with employees 22% of accrued wages in 11 days

November 2026

9Mon
Group 3 tax return for 9 months of 2026 Report group 3 in 31 days
9Mon
Payroll tax report for Q3 2026 Report Groups 2–3 with employees 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 UAH 2,594.10
20Fri
ESV for employees for October Payment Groups 2–3 with employees 22% of accrued wages

December 2026

18Fri
Single tax and military levy for December Payment Groups 1 and 2 UAH 2,594.10 20 December is a Sunday, so pay by 18 December: paying early is fine, paying late means a penalty
21Mon
ESV for employees for November Payment Groups 2–3 with employees 22% of accrued wages 20 December is a Sunday, so the ESV deadline moves to 21 December (Instruction No. 449)

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 UAH 2,863.80 per the draft 2027 budget
20Wed
ESV for employees for December Payment Groups 2–3 with employees 22% of accrued wages

February 2027

9Tue
Group 3 annual tax return for 2026 (with the ESV annex) Report group 3
9Tue
Payroll tax report for Q4 2026 Report Groups 2–3 with employees
19Fri
Single tax and military levy for February Payment Groups 1 and 2 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
22Mon
ESV for employees for January Payment Groups 2–3 with employees 22% of accrued wages 20 February is a Saturday, so the ESV deadline moves to 22 February (Instruction No. 449)

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 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
22Mon
ESV for employees for February Payment Groups 2–3 with employees 22% of accrued wages 20 March is a Saturday, so the ESV deadline moves to 22 March (Instruction No. 449)

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 UAH 2,863.80 per the draft 2027 budget
20Tue
ESV for employees for March Payment Groups 2–3 with employees 22% of accrued wages

May 2027

10Mon
Group 3 tax return for Q1 2027 Report group 3
10Mon
Payroll tax report for Q1 2027 Report Groups 2–3 with employees
20Thu
Single tax and military levy for May Payment Groups 1 and 2 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
20Thu
ESV for employees for April Payment Groups 2–3 with employees 22% of accrued wages

June 2027

18Fri
Single tax and military levy for June Payment Groups 1 and 2 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
21Mon
ESV for employees for May Payment Groups 2–3 with employees 22% of accrued wages 20 June is a Sunday, so the ESV deadline moves to 21 June (Instruction No. 449)

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 UAH 2,863.80 per the draft 2027 budget
20Tue
ESV for employees for June Payment Groups 2–3 with employees 22% of accrued wages

August 2027

9Mon
Group 3 tax return for H1 2027 Report group 3
9Mon
Payroll tax report for Q2 2027 Report Groups 2–3 with employees
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 UAH 2,863.80 per the draft 2027 budget
20Fri
ESV for employees for July Payment Groups 2–3 with employees 22% of accrued wages

September 2027

20Mon
Single tax and military levy for September Payment Groups 1 and 2 UAH 2,863.80 per the draft 2027 budget
20Mon
ESV for employees for August Payment Groups 2–3 with employees 22% of accrued wages

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 UAH 2,863.80 per the draft 2027 budget
20Wed
ESV for employees for September Payment Groups 2–3 with employees 22% of accrued wages

November 2027

9Tue
Group 3 tax return for 9 months of 2027 Report group 3
9Tue
Payroll tax report for Q3 2027 Report Groups 2–3 with employees
19Fri
Single tax and military levy for November Payment Groups 1 and 2 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
22Mon
ESV for employees for October Payment Groups 2–3 with employees 22% of accrued wages 20 November is a Saturday, so the ESV deadline moves to 22 November (Instruction No. 449)

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

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What a group 2 FOP pays in 2026, and when

Single tax	up to UAH 1,729.40 a month — by the 20th of each month
Military levy	UAH 864.70 a month — together with the single tax
ESV for yourself	UAH 5,707.02 per quarter (UAH 1,902.34 a month) — by the 19th of the month after the quarter
Tax return	once a year — within 60 days after year-end
Annual income limit	UAH 7,211,598

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

Tax Code of Ukraine, Section XIV, Chapter 1 — the simplified tax system
Law No. 2464-VI on the single social contribution (ESV)
State Budget Law of Ukraine for 2026: minimum wage UAH 8,647, subsistence minimum UAH 3,328
State Tax Service of Ukraine — guidance and the official tax calendar

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.

FAQ

When does a group 2 FOP pay taxes?

The single tax (UAH 1,729.40 at the maximum rate) and military levy (UAH 864.70) — monthly, by the 20th of the current month; next payment: 20 October 2026. ESV (UAH 5,707.02 per quarter) — by the 19th of the month after the quarter; next: 19 October 2026.

When does a group 2 FOP file the tax return?

Once a year, within 60 days after year-end: the return for 2026 is due by 1 March 2027, together with the ESV annex.

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, military levy UAH 864.70 and ESV UAH 1,902.34. The income limit is UAH 7,211,598 a year.

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 the calendar already shows that date. ESV and tax returns move to the first working day after the weekend.

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Tax calendar for FOP group 2