Business taxes in Ukraine: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
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Legal forms
Sole trader (FOP) Фізична особа – підприємець (ФОП)
You run the business as an individual: there is no separate legal entity and you are liable for business debts with all your property. The simplest form — registration in a day, minimal reporting on the single tax.
Requirements
Registration is free: via Diia, an administrative services centre (TsNAP) or a notary, usually within a day; the single-tax application can be filed together with registration.
Bookkeeping: on the single tax — an income ledger (can be kept in the Electronic Cabinet); on the general system — income and expense records with documents for every expense.
Returns: groups 1 and 2 — once a year, group 3 — quarterly, general system — once a year (by 1 May); own USC — quarterly (groups 1–3) or for the year.
Cash or card payments from customers go through a cash register (software register, PRRO); group 1 is exempt. Bank transfers against an invoice need no register.
Some activities require a licence (e.g. education, medical practice, tour operating) — the list is in the Law on Licensing of Business Activities.
Sole proprietorФізична особа – підприємець, платник єдиного податку першої групи
Fixed single tax of up to UAH 332.80 a month, military levy of UAH 864.70 a month and USC; only retail sales at markets and household services to individuals are allowed.
Conditions
Only retail sales of goods from market stalls and household services to individuals; income up to UAH 1,444,049 in 2026; no employees.
No employees; income up to UAH 1,444,049 in 2026 (167 minimum wages).
Sole proprietorФізична особа – підприємець, платник єдиного податку другої групи
Fixed single tax of up to UAH 1,729.40 a month, military levy of UAH 864.70 a month and USC; services may be provided only to single-tax payers and individuals.
Conditions
Services only to single-tax payers and/or individuals; services to companies and entrepreneurs on the general system are not allowed.
Up to 10 employees; income up to UAH 7,211,598 in 2026 (834 minimum wages).
Manufacturing and sale of goods and restaurants are also allowed; income up to UAH 7,211,598 in 2026; up to 10 employees.
Sole proprietorФізична особа – підприємець на загальній системі оподаткування
18% PIT and 5% military levy on net income (revenue minus documented expenses; USC is not an expense); USC is 22% of net income, at least UAH 1,902.34 a month, on a base of at most UAH 172,940 a month.
Conditions
No income limit; an income and expense ledger and documents for every expense are required; annual tax return.
VAT registration is mandatory once taxable supplies exceed UAH 1,000,000 in 12 months (VAT is not included in the calculation).
LLC (TOV) Товариство з обмеженою відповідальністю (ТОВ)
A separate legal entity: the member risks only their contribution to the share capital. The company's profit and the owner's personal money are separate — the owner is paid through dividends or salary.
Requirements
Registration: via Diia, an administrative services centre (TsNAP) or a notary; online with the model charter it is free. A director and a registered address are required.
There is no minimum share capital; the contribution must be paid within 6 months of registration unless the charter says otherwise.
Full bookkeeping and annual financial statements; corporate income tax return quarterly or annually, on the single tax — quarterly.
The director is an employee: under an employment contract the company must pay at least the minimum wage (UAH 8,647 a month) with taxes and USC — not included in the calculation.
Dividends are paid by decision of the members; the LLC withholds and pays the tax on them as tax agent.
CompanyТовариство з обмеженою відповідальністю на загальній системі оподаткування
The company pays 18% corporate income tax; from dividends to the owner it withholds 5% PIT and 5% military levy.
Conditions
If the owner works as director under an employment contract, the company must pay at least the minimum wage (UAH 8,647 a month) with PIT, military levy and 22% USC — not included in the calculation.
VAT registration is mandatory once taxable supplies exceed UAH 1,000,000 in 12 months (VAT is not included in the calculation).
An LLC may also opt for single tax group 3 (income up to UAH 10,091,049); dividends are then subject to 9% PIT — not shown here.
CompanyТОВ — платник єдиного податку третьої групи (ставка 5 %)
The company pays 5% of all income instead of corporate tax; on dividends the owner pays 9% PIT (the company is not a corporate tax payer) and 5% military levy.
Conditions
Income up to UAH 10,091,049 in 2026 (1,167 minimum wages); prohibited activities are the same as for group 3 sole traders (Tax Code para. 291.5).
The 5% tax is on all revenue — expenses do not reduce the base; no VAT is charged (the 3% + VAT option is not calculated).
CompanyТОВ — резидент Дія Сіті, платник податку на прибуток на особливих умовах (податок на виведений капітал)
Retained profit is not taxed; on dividends paid the company pays 9% (the base is the dividend amount), and the owner pays 5% PIT and 5% military levy.
Conditions
Diia City resident status: on average at least 9 employees or gig specialists, average pay at least the equivalent of EUR 1,200 a month, at least 90% of income from qualifying activities (programming, IT consulting, etc.). Under the 'no employees' assumption this is not met — shown for comparison.
Dividends are exempt from PIT if the Diia City resident has paid no dividends for two consecutive calendar years (not applied in the calculation).
If the owner works as director under an employment contract, the company must pay at least the minimum wage (UAH 8,647 a month) with PIT, military levy and 22% USC — not included in the calculation.
Software development, IT services, consulting for companies and entrepreneurs.
Available: sole trader group 3, sole trader on the general system, LLC on the general system, LLC on single tax group 3, LLC resident of Diia City. Groups 1 and 2 are not: they may not serve companies on the general system.
Diia City is only for qualifying IT activities: at least 9 employees or gig specialists, average pay at least the equivalent of EUR 1,200, at least 90% of income from IT.
VAT: on the general system registration is mandatory once taxable supplies over 12 months exceed UAH 1,000,000; sole traders and LLCs on the 5% single tax do not charge VAT.
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
Services to companies: sole trader group 3, general system, LLC. Group 2 only if the clients are individuals or single-tax payers; group 1 — no.
Not allowed on the single tax: business management, financial intermediation (except insurance agents), auctions, excise goods trade (with exceptions) and other activities in Tax Code para. 291.5.
VAT: on the general system registration is mandatory once taxable supplies over 12 months exceed UAH 1,000,000; sole traders and LLCs on the 5% single tax do not charge VAT.
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
All sole-trader systems are available: group 1 — household services to individuals (list in Tax Code para. 291.7), income up to UAH 1,444,049; group 2 — services to individuals and single-tax payers, up to UAH 7,211,598; group 3 — no client restrictions.
Cash and card payments go through a cash register (PRRO), except group 1. Diia City is not available for this sector.
VAT: on the general system registration is mandatory once taxable supplies over 12 months exceed UAH 1,000,000; sole traders and LLCs on the 5% single tax do not charge VAT.
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
Group 1 — only retail from market stalls; groups 2 and 3 — any trade except excise goods (with exceptions) and other activities in Tax Code para. 291.5.
On single tax group 3 the 5% is charged on all revenue, not on the markup: with a low markup the general system may be cheaper — compare below.
Cash or card payments from buyers, including cash on delivery for an online shop, go through a cash register (PRRO), except group 1.
VAT: on the general system registration is mandatory once taxable supplies over 12 months exceed UAH 1,000,000; sole traders and LLCs on the 5% single tax do not charge VAT.
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
Available: sole trader group 2 (manufacturing and sale of goods), group 3, general system, LLC; group 1 — no.
Food production only at facilities registered with the State Service on Food Safety and Consumer Protection; excise goods (alcohol, tobacco, fuel) cannot be produced on the single tax.
VAT: on the general system registration is mandatory once taxable supplies over 12 months exceed UAH 1,000,000; sole traders and LLCs on the 5% single tax do not charge VAT.
Assumptions
One owner who is a Ukrainian tax resident, no employees, no other income, no children; full year 2026; amounts in UAH.
USC for single-tax sole traders is the minimum (UAH 1,902.34 a month). For a sole trader on the general system USC is not an expense: the base for USC, PIT and the military levy is net income (revenue minus expenses).
VAT is not included. Expenses are documented business expenses; under single tax group 3 they do not reduce tax.
For companies: the owner takes no salary and has no employment contract, so no USC is due; profit after tax is either fully paid out as dividends or kept in the company.
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