What the calculator works out
The three payments a Ukrainian sole proprietor on the simplified system makes for themselves: the single tax, the unified social contribution and the military levy. The calculator shows the sum per month, per quarter and per year, the effective rate on turnover, and what is left afterwards.
The difference from the tax calculator is the base. There a rate is a share of the income; here most of the bill is tied not to turnover but to the minimum wage and the subsistence minimum. For groups 1 and 2 that means the same amount every month whether you earned a hundred thousand or nothing at all.
What each field means
- Group - 1, 2 or 3. It decides how the tax is counted, where the income limit sits and when the money is due. Group 1 is retail from a market stall and household services to individuals, with no employees; group 2 is services to individuals and to other single-tax payers, manufacturing, trade and restaurants, up to 10 employees; group 3 is almost any activity, with no cap on staff.
- Income - turnover, that is everything that reached the account and the till, not profit. The simplified system deducts no expenses, and it is turnover that counts towards the limit.
- Per month / per year - how you prefer to enter it. Every card still reports yearly sums, because that is how the tax office compares them with the limit.
- One figure / by quarter (group 3) - turnover is rarely flat, and group 3 pays on the quarter it actually earned and reports it quarterly. This mode takes four fields instead of one, and the table then shows your real quarters rather than fourths of a year.
- Single-tax rate (groups 1 and 2) - set by your own town or village council within the ceiling the Tax Code allows. The maximum is filled in; if your community charges less, put your own figure in.
- With VAT / no VAT (group 3) - a VAT payer's single tax is 3 %, everyone else pays 5 % with VAT folded into the rate.
- Social contribution - can be switched off: old-age pensioners and people with a disability do not pay it for themselves, and neither does anyone for the months in which an employer already paid at least the minimum contribution on their behalf.
- Months on the register - a proprietor who registered in July pays the fixed amounts for six months, not twelve. A monthly income figure is multiplied by that same stretch.
- A month of holiday - it only appears where the right exists: groups 1 and 2 with no employees. It drops the single tax and the levy for one month; the contribution is still due.
- Employees - how many, and the gross salary of one. Group 1 may hire nobody, group 2 up to ten, group 3 as many as it likes. Their taxes come on top of your own.
Rates and limits for 2026
Two figures from the budget law drive nearly everything: a minimum wage of ₴8,647 and a subsistence minimum for working-age persons of ₴3,328 (Law No. 4695-IX of 3 December 2025, articles 7 and 8). From those:
| Group 1 | Group 2 | Group 3 | |
|---|---|---|---|
| Single tax | up to 10 % of the subsistence minimum - ₴332.80 a month | up to 20 % of the minimum wage - ₴1,729.40 a month | 5 % of turnover, or 3 % for a VAT payer |
| Social contribution | ₴1,902.34 a month (22 % of the minimum wage) | the same | the same |
| Military levy | ₴864.70 a month (10 % of the minimum wage) | the same | 1 % of turnover |
| Annual income limit | ₴1,444,049 (167 minimum wages) | ₴7,211,598 (834) | ₴10,091,049 (1,167) |
| Fixed per month | ₴3,099.84 | ₴4,496.44 | 6 % of turnover + ₴1,902.34 |
The single-tax rates are article 293 of the Tax Code, the limits clause 291.4, the military levy clause 16-1 of subdivision 10 of division XX (in force from 1 January 2025 until the end of the third calendar year after martial law is lifted), and the contribution Law No. 2464-VI. Income above the limit carries single tax at 15 %, and from the next quarter you move to a higher group or to the general system.
An example: group 3, ₴100,000 a month
Turnover of ₴1,200,000 a year, no VAT, the contribution paid for oneself:
- single tax at 5 %: ₴60,000
- social contribution: ₴22,828.08 (₴1,902.34 × 12)
- military levy at 1 %: ₴12,000
- a year in total: ₴94,828.08, on average ₴7,902.34 a month
- left over: ₴1,105,171.92, an effective rate of 7.90 % of turnover
One quarter of that is ₴23,707.02: ₴15,000 of single tax, ₴5,707.02 of contribution and ₴3,000 of levy.
Employees cost more than you do
Each employee carries three payments: income tax at 18 % and the military levy at 5 % are withheld from the salary, and the social contribution at 22 % is paid by the employer on top of it. The contribution base cannot fall below the minimum wage, so a salary of ₴5,000 still carries a contribution counted on ₴8,647.
Two employees on ₴20,000 a month in group 2:
- each takes home ₴15,400, that is ₴369,600 a year for the two
- taxes on them: ₴216,000 a year (₴86,400 income tax, ₴24,000 levy, ₴105,600 contribution)
- payroll including the contribution: ₴585,600
- the proprietor's own taxes in group 2: ₴53,957.28
Two hires therefore cost four times as much tax as the owner pays for themselves. On a turnover of ₴1,200,000, what is left after all of it is ₴560,442.72.
Uneven turnover and the limit
For groups 1 and 2 a bumpy year changes nothing: the payments are fixed. For group 3 it changes everything - the tax follows what came in that quarter.
It matters most near the limit. The 15 % on the excess is charged in the quarter that crosses it (Tax Code clauses 293.4 and 295.7), not at the year's end. On a turnover of ₴3,000,000 a quarter, the first three go at the ordinary 5 % - ₴150,000 each - and in the fourth the ₴10,091,049 limit runs out mid-quarter: ₴1,091,049 still at 5 %, the remaining ₴1,908,951 at 15 %. The fourth quarter's single tax comes to ₴340,895.10 instead of ₴150,000.
From the quarter after the limit is crossed you move to a higher group or to the general system.
Where group 2 beats group 3
This is the question for anyone serving individuals who could sit in either group. Group 2 pays the same ₴53,957.28 a year out of a million or out of nothing. Group 3 pays 6 % of turnover (5 % single tax plus the 1 % levy) on top of the same contribution.
They meet at a turnover of ₴518,820 a year, roughly ₴43,235 a month: both come to exactly ₴53,957.28. Below that group 3 is cheaper, above it group 2 is, and the gap widens with turnover - at a million and a bit, group 3 costs ₴94,828.08 against ₴53,957.28.
Group 2 charges for that in other ways: it cannot serve companies on the general system, its income limit is lower, and it is capped at ten employees. So ₴518,820 is an argument, not a verdict.
When the money is due
- Groups 1 and 2: single tax and military levy in advance, by the 20th of the current month (a quarter or a whole year may be paid up front). The contribution is due by the 20th of the month following the quarter. The return is annual, within 60 days of the year's end.
- Group 3: single tax and levy within 10 days of the quarterly return's deadline, and that return is due 40 days after the quarter - 50 days in all. The contribution is due by the 20th of the month after the quarter, same as above. The return is quarterly.
Groups 1 and 2 with no employees may skip the single tax and the levy for one calendar month of holiday a year, and for an illness lasting 30 days or more (Tax Code clause 295.5 and subclause 1.13 of clause 16-1). In group 2 that is ₴2,594.10 a year: ₴1,729.40 of single tax plus ₴864.70 of levy. The contribution for that month is still due, and the calculator keeps it.
What the calculator leaves out
VAT itself (the 3 % rate only marks you as a payer), the personal income tax allowance and part-time rates in the payroll figures, the reliefs for sole proprietors in combat areas and under occupation, voluntarily raising the contribution base for a larger pension, and moving between groups mid-year (the months field counts one stretch in one group). This is an estimate, not tax advice: check your community's rate against the council's decision, and the rest against the current Tax Code or with an accountant.