Tax Calendar for Ukrainian FOP (Sole Proprietors) for 2026: Reporting, Taxes, and Payment Deadlines

The author of the article: Denis Korablyov

Modified date: 07 February 2026

The year 2026 became a year of “major recalculations” for Ukrainian entrepreneurs. After a long freeze of social standards, the government finally revised the minimum wage and the subsistence minimum. For sole proprietors (FOPs), this means not only higher income limits, but also increased amounts of taxes that must be paid to the budget on a monthly or quarterly basis.

In this article, we have gathered up-to-date figures, explained the new rules for paying the military levy, and prepared a convenient calendar to help you avoid penalties.

New minimum wage and FOP limits for 2026

Most FOP taxes are tied to indicators set as of January 1. Even if the “minimum wage” increases again during the year, your Single Tax (ST) and Military Levy (ML) rates will remain unchanged until the end of the year (this rule does not apply only to SSC and FOP Group 3).

Minimum wage: UAH 8,647.

Annual income limits for FOPs

The limits have also increased, as they are calculated based on the minimum wage. If you exceed these amounts, you will either have to move to a “higher” group or pay a 15% tax on the excess amount.

Military levy for FOPs – the key change in 2026

This is something that single-tax FOPs did not have to worry about before. Starting from 2025, legislation introduced mandatory payment of the military levy for single-tax FOPs, and in 2026 we already have established practice and new rates.

Important: If you previously paid only 5%, your effective tax rate in Group 3 is now 6% (5% ST + 1% ML). Make sure to factor this percentage into your financial model.

Fixed taxes: calendar for Groups 1 and 2

For these groups, taxes are stable. Even if you earned nothing during the month, you are still required to pay a fixed amount (except for preferential categories in combat zones).

Payment schedule for Groups 1 and 2 (2026)

In 2026, the right to voluntarily pay the single tax and the military levy applies only to FOP Groups 1 and 2 whose tax address is located in territories of:

• possible hostilities;
• active hostilities;
• temporarily occupied territories.

If your community has been excluded from the list of the Ministry of Reintegration (Order No. 309), the right to the benefit ends on the first day of the following month. Payment of SSC in 2026 has become mandatory for most categories (except for retired FOPs and persons with disabilities), even if the business is on pause.

Calendar for Group 3 in 2026

FOPs of Group 3 report more frequently – quarterly. It is important to remember that the declaration is completed on a cumulative basis: in the semi-annual report you indicate all income from January 1, not just for three months.

Please note: 5% ST + 1% ML are paid using two separate payment orders to different accounts.

General system – a game with complex rules

If you are on the general system, you pay taxes on net profit (Income – Expenses). This requires impeccable primary documentation (receipts, acts, invoices).

Rates: 18% PIT + 5% ML + 22% SSC.

PIT and the military levy under the general system are paid as advance payments each quarter, but the final settlement is carried out based on the results of the annual tax return.

RRO/PRRO – what you must not forget

For FOPs in Groups 2, 3, and 4, a cash register is not just a device but a daily obligation. In 2026, the tax authorities actively conduct on-site inspections, where the main evidence of a violation is “timing”.

If you accept payment via a terminal, the fiscal receipt must be issued within 5-10 minutes. A significant time discrepancy between the bank transaction and the PRRO receipt is a direct path to a fine.

You cannot register an RRO/PRRO for an object that does not exist in the tax database. If you changed your office or opened a new store, you have 10 business days to submit Form 20-OPP; otherwise, the cash register will be considered invalid.

Checklist “How not to fail annual reporting”

The most stressful period for FOPs is January-February, when the annual tax return with Appendix 1 (SSC) is submitted. What is important to remember: