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Group 3 Individual/Private Entrepreneurs (FOP) in 2026: New Limits and Total Tax Burden
From January 1, 2026, working conditions for Group 3 FOPs are also changing. Although the percentage rates of the Single Tax remain unchanged, the total financial burden will increase due to the rise in the minimum wage (to UAH 8,647).
1. Income Limit
The annual limit for the third group increases significantly and will amount to UAH 10,091,049.
Tax Details (Single Tax, ESV, Military Levy)
For Group 3, the key factors are percentage rates based on turnover and the fixed ESV.
| Payment Type | Rate | Payment Amount |
|---|---|---|
| Single Tax | 5% (non-VAT) or 3% (+ VAT) |
% of income |
| Military Levy | 1% of income | % of income |
| ESV (Social Contribution) |
22% of Min. Wage | UAH 1,902.34/mo (UAH 22,828.08/year) |
Tax Burden Formula
For a Group 3 FOP (non-VAT payer), the estimated expense scheme for 2026:
UAH 22,828.08 (ESV)
+
6% of annual income
(5% Single Tax + 1% Military Levy)
What Entrepreneurs Should Do
- Recalculate expenses: Evaluate whether it is profitable for you to remain in Group 3, considering the increase in ESV and the Military Levy.
- Evaluate VAT: If your main counterparties are VAT payers, it may make sense to switch to the 3% + VAT rate.
- Monitor the limit: The new limit of over UAH 10 million opens up more opportunities for business scaling without switching to the general taxation system.
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