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Taxes for Group 1 Individual/Private Entrepreneurs (FOP) from January 1, 2026: New Limits and Amounts
From January 1, 2026, the new State Budget comes into force in Ukraine. Along with it, the minimum wage and the subsistence minimum are changing, which directly affects the tax burden for entrepreneurs of Group 1 of the simplified system.
New Base Indicators for 2026
The Law on the State Budget 2026 establishes:
- Minimum Wage: UAH 8,647
- Subsistence Minimum (for able-bodied persons): UAH 3,328
What Changes for Group 1 FOP
For the first group, three indicators are key: the income limit, the Single Tax (tied to the subsistence minimum), and the Unified Social Contribution – ESV (tied to the minimum wage).
1. Income Limit
From 2026, the annual income limit for staying in Group 1 increases to UAH 1,444,049.
2. Tax Burden Breakdown
| Payment Type | Rate / Base | Monthly Amount | Annual Amount |
|---|---|---|---|
| Single Tax (maximum rate) |
up to 10% of Sub. Min. | UAH 332.80 | UAH 3,993.60 |
| ESV (Social Contribution) |
22% of Min. Wage | UAH 1,902.34 | UAH 22,828.08 |
| Military Levy | 10% of Min. Wage | UAH 864.70 | UAH 10,376.40 |
* Important: The specific Single Tax rate is set by the local council, so in your community, it may be lower than the maximum.
Summary: How Much to Pay in 2026
If a Group 1 entrepreneur works the whole year and pays the maximum Single Tax rate:
~ UAH 37,198.08 / year
(Sum of ESV, maximum Single Tax, and Military Levy)
We recommend checking the decision of your local council regarding rates for 2026 in advance to accurately plan your budget.
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