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Group 2 Individual/Private Entrepreneurs (FOP): How Much Tax to Pay in 2026
From January 1, 2026, a new minimum wage of UAH 8,647 will be in effect in Ukraine. This will lead to an increase in the tax burden for Group 2 FOPs, as their taxes are tied specifically to this indicator.
Let’s look at the detailed calculation of payments for 2026.
1. New Income Limit
The limit on income for staying in Group 2 is increasing and will amount to UAH 7,211,598 per year.
Tax Details (Single Tax, ESV, Military Levy)
The main changes concern the Single Tax, ESV, and the Military Levy.
| Payment Type | Rate / Base | Monthly Amount | Annual Amount |
|---|---|---|---|
| Single Tax (maximum rate) |
up to 20% of Min. Wage | UAH 1,729.40 | UAH 20,752.80 |
| 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 |
* Note: This table shows calculations at the maximum Single Tax rate. Specific amounts in your city or community may be lower, depending on the decision of the local council.
Total Tax Burden
If a Group 2 FOP pays all taxes throughout the year at the maximum rate:
~ UAH 53,957.28 / year
(Sum of ESV, max. Single Tax, and Military Levy)
Since the main reason for the increase in payments is the rise in the minimum wage, entrepreneurs should take these changes into account when planning prices for their goods and services in the new year.
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