{"id":1336603,"date":"2025-12-24T15:26:24","date_gmt":"2025-12-24T13:26:24","guid":{"rendered":"https:\/\/prm.ua\/taxes-for-sole-proprietors-what-will-change-from-2026\/"},"modified":"2025-12-24T15:26:24","modified_gmt":"2025-12-24T13:26:24","slug":"taxes-for-sole-proprietors-what-will-change-from-2026","status":"publish","type":"post","link":"https:\/\/prm.ua\/en\/taxes-for-sole-proprietors-what-will-change-from-2026\/","title":{"rendered":"Taxes for sole proprietors: what will change from 2026"},"content":{"rendered":"<p><strong>Against the backdrop of increasing the minimum wage and subsistence minimum, taxes for individual entrepreneurs will increase.<\/strong><\/p>\n<p> <span style=\"font-weight: 400;\">Zaxid.net<\/span> <a href=\"https:\/\/zaxid.net\/skilki_podatkiv_platitimut_fopi_v_2026_rotsi_rozrahunok_n1626135\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">writes<\/span><\/a> <span style=\"font-weight: 400;\">about this<\/span> .<\/p>\n<p> <span style=\"font-weight: 400;\">So, in 2026, the minimum wage in Ukraine will be 8,647 hryvnias, and the subsistence minimum will be 3,328 hryvnias.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">Because of this, individual entrepreneurs working under the simplified taxation system will be forced to pay more in single tax, military levy, and social security contributions.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">Each month, individual entrepreneurs of group I will pay 332.8 UAH of single tax, group II &#8211; 1,729.4 UAH, and group III will pay 5% of the amount of income.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">For individual entrepreneurs of groups I and II, the amount of military duty will increase by almost 65 hryvnias &#8211; they will pay 864.7 hryvnias. For entrepreneurs of group III, nothing will change.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">The amount of the minimum single social contribution is 22% of the minimum wage, so next year all individual entrepreneurs will pay UAH 1,902.34.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">As the publication notes, the minimum wage affects the annual income limit for individual entrepreneurs. In 2026, it will be UAH 1,444,049 for Group I, UAH 7,211,598 for Group II, and UAH 10,091,049 for Group III.<\/span><\/p>\n<p> Earlier, the Ministry of Finance published a draft law, which, in particular, <a href=\"https:\/\/prm.ua\/dlia-fopiv-zaprovadiat-novyy-podatok-shcho-vidomo-pro-novovvedennia\/\">addresses 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> Recall that in January 2025 <a href=\"https:\/\/prm.ua\/fopy-masovo-zakryvaiut-sviy-biznes-v-chomu-prychyna\/\">, more than 61 thousand individual entrepreneurs closed their businesses<\/a> . This is probably due to the increase in the 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>Against the backdrop of increasing the minimum wage and subsistence minimum, taxes for individual entrepreneurs will increase. Zaxid.net writes about this . So, in 2026, the minimum wage in Ukraine will be 8,647 hryvnias, and the subsistence minimum will be 3,328 hryvnias. Because of this, individual entrepreneurs working under the simplified taxation system will be [&hellip;]<\/p>\n","protected":false},"author":62,"featured_media":1336607,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ep_exclude_from_search":false,"footnotes":""},"categories":[76871,76872,76875,76892],"class_list":["post-1336603","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-2","category-news-feed","category-other-news","category-economy"],"_links":{"self":[{"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/posts\/1336603","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\/62"}],"replies":[{"embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/comments?post=1336603"}],"version-history":[{"count":0,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/posts\/1336603\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/media\/1336607"}],"wp:attachment":[{"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/media?parent=1336603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/categories?post=1336603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}