Ukraine General-System Personal Income Tax (ПДФО for FOP / Загальна система)
Ukrainian general-system (загальна система) personal income tax for a self-employed sole proprietor (ФОП): net business profit taxed at 18% PIT plus the 5% military levy with documented business expenses deductible under Art. 177.
Key facts — Ukraine, 2026
| Field | Value |
|---|---|
| Country | Ukraine |
| Regime | Загальна система оподаткування (General taxation system) for ФОП |
| Tax | ПДФО (personal income tax) + військовий збір (military levy) on net business profit |
| Taxpayer | ФОП (фізична особа-підприємець) — self-employed sole proprietor, Ukrainian resident |
| Currency | UAH (₴) |
| Tax year | Calendar year (1 Jan – 31 Dec) |
| Primary legislation | Tax Code of Ukraine (Податковий кодекс України) — Art. 177 (FOP general system), Section IV (ПДФО), Art. 16¹ subsection 10 of the Transitional Provisions (military levy) |
| Tax authority | Державна податкова служба України (ДПС / State Tax Service) |
| Filing portal | Електронний кабінет платника (cabinet.tax.gov.ua) |
| Annual return | Декларація про майновий стан і доходи (property status & income declaration) |
| Filing deadline | By 1 May of the year following the reporting year (e.g. 2026 income → by 1 May 2027) |
| Final tax payment | Within 10 calendar days after the declaration filing deadline |
| PIT advance payments | By 20 April, 20 July, 20 October (no Q4 advance — settled in the declaration) |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Ukrainian accountant/auditor |
| Skill version | 1.0 |
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Ukrainian general-system (загальна система) personal income tax for a self-employed sole proprietor (ФОП): net business profit taxed at 18% PIT plus the 5% military levy with documented business expenses deductible under Art. 177.
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