Ukraine Single Tax (Єдиний податок / FOP Simplified System)
Ukrainian single tax (єдиний податок) simplified regime for sole proprietors (ФОП): the three FOP groups, income limits, rates, the 1% military levy on Group 3, ЄСВ due on top, employee limits, and barred activities.
Key facts — Ukraine, 2026
| Field | Value |
|---|---|
| Country | Ukraine |
| Regime | Спрощена система оподаткування (Simplified system) — Єдиний податок |
| Taxpayer | ФОП (фізична особа-підприємець) — sole proprietor / individual entrepreneur |
| Currency | UAH (₴) |
| Tax year | Calendar year |
| Primary legislation | Tax Code of Ukraine (Податковий кодекс), Chapter 1 of Section XIV (єдиний податок) |
| Social contribution | Єдиний соціальний внесок (ЄСВ / USC) — see ua-social-contributions |
| Tax authority | Державна податкова служба (ДПС / State Tax Service) |
| Filing portal | Електронний кабінет платника (cabinet.tax.gov.ua) |
| 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 single tax (єдиний податок) simplified regime for sole proprietors (ФОП): the three FOP groups, income limits, rates, the 1% military levy on Group 3, ЄСВ due on top, employee limits, and barred activities.
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