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Tax calendar for FOP group 3

For FOPs: taxes and bank details

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Quarterly returns, 5% + 1% of income and ESV — with exact dates and reminders.

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

Subscribe once: the deadlines appear in your phone’s calendar with reminders three days and one day ahead, and new ones are added automatically.

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

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

December 2026

January 2027

  • 19Tue
    ESV for yourself for Q4 2026 Payment all groups UAH 5,707.02

February 2027

  • 9Tue
    Group 3 annual tax return for 2026 (with the ESV annex) Report group 3
  • 19Fri
    Single tax and military levy for Q4 2026 Payment group 3 5% (or 3% with VAT) + 1% of quarterly income calculate

March 2027

April 2027

  • 19Mon
    ESV for yourself for Q1 2027 Payment all groups UAH 6,300.36 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 Q1 2027 Payment group 3 5% (or 3% with VAT) + 1% of quarterly income calculate

June 2027

July 2027

  • 19Mon
    ESV for yourself for Q2 2027 Payment all groups UAH 6,300.36 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

September 2027

October 2027

  • 19Tue
    ESV for yourself for Q3 2027 Payment all groups UAH 6,300.36 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 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
For FOPs

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What a group 3 FOP pays in 2026, and when

Single tax5% of income (3% for VAT payers) — within 10 days after the return deadline
Military levy1% of income — together with the single tax
ESV for yourselfUAH 5,707.02 per quarter (UAH 1,902.34 a month) — by the 19th of the month after the quarter
Tax returnquarterly — within 40 days after the quarter
Annual income limitUAH 10,091,049

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.

Read more on the blog

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FAQ

When does a group 3 FOP pay taxes?
The single tax (5%, or 3% with VAT) and 1% military levy — quarterly, within 10 days after the return deadline; next payment: 19 November 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 3 FOP file the tax return?
Quarterly, within 40 days after the quarter ends: the next one is for 9 months of 2026, due 9 November 2026. The annual return is filed for Q4 together with the ESV annex.
How much does a group 3 FOP pay in 2026?
5% of income as single tax (or 3% for VAT payers), 1% military levy and ESV of UAH 1,902.34 a month (UAH 5,707.02 per quarter). The income limit is UAH 10,091,049 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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