{"id":1334739,"date":"2025-12-19T11:19:35","date_gmt":"2025-12-19T09:19:35","guid":{"rendered":"https:\/\/prm.ua\/fines-for-sole-proprietors-in-2026-what-threatens-entrepreneurs-for-non-payment-of-taxes\/"},"modified":"2025-12-19T11:19:35","modified_gmt":"2025-12-19T09:19:35","slug":"fines-for-sole-proprietors-in-2026-what-threatens-entrepreneurs-for-non-payment-of-taxes","status":"publish","type":"post","link":"https:\/\/prm.ua\/en\/fines-for-sole-proprietors-in-2026-what-threatens-entrepreneurs-for-non-payment-of-taxes\/","title":{"rendered":"Fines for sole proprietors in 2026: what threatens entrepreneurs for non-payment of taxes"},"content":{"rendered":"<p><strong>In 2026, individual entrepreneurs in Ukraine face financial sanctions for late or incomplete tax payments. The size of the fines depends on the simplified tax system group, type of tax, and the delay period.<\/strong><\/p>\n<p> This <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#Text\" rel=\"nofollow noopener\" target=\"_blank\">is stated<\/a> in the Tax Code of Ukraine.<\/p>\n<p> As is known, the legislation obliges individual entrepreneurs of groups 1 and 2 of the simplified system to pay the single tax in advance payments every month by the 20th. In case of violation of the deadlines, liability under Article 122.1 of the Tax Code of Ukraine applies.<\/p>\n<p> The fine for individual entrepreneurs of groups 1 and 2 is <strong>50% of the single tax rate,<\/strong> regardless of the amount of debt. Taking into account the increase in the minimum wage and the subsistence minimum from January 1, 2026, the fines will be:<\/p>\n<ul><\/p>\n<li> for individual entrepreneurs of group 1 &#8211; 166.4 hryvnias from the rate of 332.8 hryvnias per month,<\/li>\n<p><\/p>\n<li> for individual entrepreneurs of group 2 &#8211; 864.7 hryvnias from the rate of 1,729.4 hryvnias per month.<\/li>\n<p><\/ul>\n<p> For individual entrepreneurs of group 3, fines <strong>for failure to pay the single tax depend on the period of delay<\/strong> . If the debt does not exceed 30 calendar days, the sanction is <strong>5%<\/strong> of the repaid amount. In case of delay of more than 30 calendar days, the fine increases to <strong>10%<\/strong> .<\/p>\n<p> A penalty is calculated separately. According to Article 129 of the Tax Code of Ukraine, for individual entrepreneurs of groups 1 and 2, the penalty is calculated from the first day of delay, and for individual entrepreneurs of group 3 &#8211; after 90 calendar days.<\/p>\n<p> Similar rules apply to military duty. For individual entrepreneurs of groups 1 and 2, the penalty is <strong>50%<\/strong> of the military duty rate and in 2026 is equal to <strong>432.35 hryvnias,<\/strong> regardless of the amount of underpayment. From January 1, the amount of military duty increases from <strong>800 to 864.7 hryvnias.<\/strong><\/p>\n<p> For individual entrepreneurs of group 3, sanctions for non-payment of military duty correspond to the rules of the single tax: <strong>5%<\/strong> for a delay of up to 30 days and <strong>10%<\/strong> for more than 30 days. Representatives of this group pay 1% of income for the reporting period to the budget.<\/p>\n<p> Fines for failure to pay the single social contribution are the same for all individual entrepreneurs. According to Article 25 of the Law of Ukraine &#8220;On the Collection and Accounting of the Single Contribution for Compulsory State Social Insurance&#8221;, the sanction is <strong>20% of the amount of the arrears<\/strong> . Additionally, a penalty of <strong>0.1%<\/strong> is charged <strong>for each day of delay.<\/strong><\/p>\n<p> By the way, the Ministry of Finance has published a draft law, which, in particular, discusses <a href=\"https:\/\/prm.ua\/dlia-fopiv-zaprovadiat-novyy-podatok-shcho-vidomo-pro-novovvedennia\/\">the introduction of value-added tax for individual entrepreneurs<\/a> .<\/p>\n<p> It became known that <a href=\"https:\/\/prm.ua\/v-ukraini-znovu-pidvyshchat-podatky-dlia-fopiv\/\">the Cabinet of Ministers of Ukraine plans to review the conditions for individual entrepreneurs and increase taxes.<\/a><\/p>\n<p> It was previously reported that in January <a href=\"https:\/\/prm.ua\/fopy-masovo-zakryvaiut-sviy-biznes-v-chomu-prychyna\/\">, more than 61,000 individual entrepreneurs closed their businesses<\/a> . This is likely due to the increasing tax burden on entrepreneurs.<\/p>\n<p> Also follow <strong>\u201cPryamim\u201d<\/strong> on <a href=\"https:\/\/www.facebook.com\/pryamiy\/\" target=\"_blank\" rel=\"noopener nofollow\">Facebook<\/a> , <a href=\"https:\/\/twitter.com\/prm_ua\" target=\"_blank\" rel=\"noopener nofollow\">Twitter<\/a> , <a href=\"https:\/\/t.me\/+rtV4dxYu2_cyNjVi\" target=\"_blank\" rel=\"noopener nofollow\">Telegram<\/a> , and <a href=\"https:\/\/www.instagram.com\/pryamiy\/\" target=\"_blank\" rel=\"noopener nofollow\">Instagram.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In 2026, individual entrepreneurs in Ukraine face financial sanctions for late or incomplete tax payments. The size of the fines depends on the simplified tax system group, type of tax, and the delay period. This is stated in the Tax Code of Ukraine. As is known, the legislation obliges individual entrepreneurs of groups 1 and [&hellip;]<\/p>\n","protected":false},"author":54,"featured_media":422147,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ep_exclude_from_search":false,"footnotes":""},"categories":[76871,76872,76875,76878],"class_list":["post-1334739","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-2","category-news-feed","category-other-news","category-society"],"_links":{"self":[{"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/posts\/1334739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/users\/54"}],"replies":[{"embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/comments?post=1334739"}],"version-history":[{"count":0,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/posts\/1334739\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/media\/422147"}],"wp:attachment":[{"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/media?parent=1334739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/categories?post=1334739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}