Regimes: 3
Спрощена система оподаткування (єдиний податок), групи 1–3
OpenFor the self-employed
Group 3: 5% of revenue (3% if VAT-registered) + 1% military levy; groups 1–2: fixed monthly tax
Details
- Who
- Individual entrepreneurs (FOP) with income within the group limit; group 3 — 1,167 minimum wages per year.
- How it works
- Instead of PIT: groups 1–2 — fixed monthly tax (up to 10% of the subsistence minimum / 20% of the minimum wage), group 3 — 5% of revenue (3% for VAT payers); military levy — 10% of the minimum wage per month (groups 1, 2) or 1% of revenue (group 3); own USC — at least 22% of the minimum wage per month.
- How to opt in
- Application to the tax office: when registering as a sole proprietor (for group 3 without VAT within 10 days, then from the registration date) or at least 15 days before the start of a quarter when switching from the general system.
- Limits and risks
- Only for Ukrainian residents: non-residents cannot be in groups 1–3. Annual income cap (group 3: 1,167 minimum wages); expenses do not reduce the tax; own social contribution at least 22% of the minimum wage per month.
- Legal basis
- Податковий кодекс України, ст. 291–293 (пп. 291.5.7), ст. 298; п. 16-1 підрозд. 10 розд. XX
- Checked
- 4 November 2026
Дія.City: працівники та гіг-спеціалісти резидентів
OpenFor employees
5% personal income tax instead of 18% on salary and gig-contract pay up to the equivalent of EUR 240,000 a year
Details
- Who
- Employees and gig specialists of Diia.City resident companies (IT and related fields).
- How it works
- PIT 5% (up to EUR 240,000 a year), military levy 5%, USC — 22% of the minimum wage regardless of income.
- How to opt in
- No separate application: the rate applies when a Diia.City resident hires you under an employment or gig contract, from the month after the company obtained the status.
- Limits and risks
- The 5% military levy is still due. Income above EUR 240,000 a year is taxed at 18%; if the company loses its status or breaches the requirements, 18% applies. Not available if the company is also a Defence City resident.
- Legal basis
- Податковий кодекс України, п. 167.2, пп. 170.14-1.2–170.14-1.3; п. 16-1 підрозд. 10 розд. XX; Закон «Про стимулювання розвитку цифрової економіки в Україні» № 1667-IX
- Checked
- 4 November 2026
Загальна система оподаткування фізичної особи — підприємця
OpenFor the self-employed
Tax on profit only: 18% + 5% on revenue minus expenses, no income cap
Details
- Who
- Sole proprietors (FOP) who have not chosen the single tax or cannot use it (including non-residents and certain activities).
- How it works
- 18% personal income tax and 5% military levy on net taxable income (revenue minus documented business expenses). Advance payments by 20 April, 20 July and 20 October; annual return by 1 May. Social contribution (ЄСВ) 22% of net income, at least UAH 1,902.34 a month in 2026.
- How to opt in
- Applies by default after registering as a sole proprietor unless you apply for the single tax; to leave the single tax, file a notice at least 10 days before the start of a quarter.
- Limits and risks
- You must keep income and expense records; expenses must be documented and business-related (buying fixed assets, land, housing or passenger cars is not deductible). Your own social contribution is mandatory.
- Legal basis
- Податковий кодекс України, п. 167.1, ст. 177, пп. 49.18.4; п. 16-1 підрозд. 10 розд. XX; Закон № 2464-VI, ст. 7, 8
- Checked
- 4 November 2026
DoubleTaxation