New payments and limits await individual entrepreneurs: what is proposed to change from 2027

For individual entrepreneurs, the amounts of basic taxes and contributions, as well as annual income limits, may change from January 1, 2027. This is due to the planned increase in the minimum wage and the subsistence minimum.

This was reported by Olga Vasilevska-Smaglyuk, a member of parliament from the Servant of the People party.

The calculations were made based on the indicators set out in the draft State Budget for 2027. The budget itself has yet to be approved by the Verkhovna Rada.

From January 1, the minimum wage is proposed to be increased to UAH 9,546, and the subsistence minimum for able-bodied persons to UAH 3,691. These indicators affect part of the payments of individual entrepreneurs.

For entrepreneurs of group 1, the maximum single tax can be UAH 369.10 per month.

For group 2 – up to 1909.20 UAH per month.

Military service for individual entrepreneurs of groups 1 and 2 can be 954.60 UAH per month, and the minimum single-employee contribution for all groups is 2100.12 UAH.

At the same time, the single tax rates for groups 1 and 2 are maximum. The specific amount within these amounts is set by local councils.

For individual entrepreneurs of group 3, the percentage rate of the single tax does not change.

Along with changes in social indicators, the income thresholds for individual entrepreneurs may also increase:

Group 1 — up to UAH 1,594,182 per year
Group 2 — up to 7,961,364 UAH
Group 3 — up to 11,140,182 UAH

Thus, for entrepreneurs of groups 1 and 2, the maximum amount of the single tax may increase, and for group 3 , the maximum amount of income, while the tax percentage rate itself will not change.

All these amounts are still estimates, as they depend on the final figures of the State Budget-2027. The government submitted draft budget No. 16000 to the Verkhovna Rada on September 15.

As previously reported, the subsistence minimum may be increased in Ukraine from January 1, 2027. The government proposes to set it at UAH 3,559 per month for one person.

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