New taxes and mandatory payments: what awaits Ukrainians in 2025.

Ukrainian entrepreneurs have been explained how taxes for individual entrepreneurs will change in 2025 and who will have to pay more.

Starting from January 1, 2025, important changes will be introduced in Ukraine's tax system for individual entrepreneurs (IE) - taxes will increase and the rules for their calculation will change.

The main change concerns the single social contribution (SSC). If, since the beginning of the war in 2022, its payment was voluntary, now SSC will again become a mandatory payment. It will need to be paid even in the months when the entrepreneur has not received any income.

In addition, for entrepreneurs under the simplified taxation system, mandatory military tax payment is introduced.

Although for first-group entrepreneurs the amount of single tax will remain unchanged (302.80 UAH), the total amount of mandatory payments will significantly increase. This is related to the fact that two new mandatory payments will be added to the single tax: SSC and military tax.

Thus, the monthly tax burden for first-group IEs will increase by 2560 UAH. In quarterly terms, this will amount to 7680 UAH, and annually - 30,720 UAH.

The tax amount that needs to be paid will also increase for second-group IEs. As a result, the tax amount will be 4160 UAH per month, which is nearly three times more than in 2024.

The introduction of new mandatory payments will also affect third-group IEs. Starting from 2025, they will have to pay SSC, military tax, and a single tax, the calculation of which is changing.

From 2025, all entrepreneurs, except those working in combat areas, will be required to ensure the possibility of cashless payments (POS-terminal). Benefits for settlements with a population of up to 5000 people will be canceled. The moratorium on documentary scheduled inspections for IEs will also be lifted.

Starting from 2025, entrepreneurs must pay the single social contribution quarterly - in the month following the end of the quarter. For II group entrepreneurs, the deadline for submitting the report is March 3, 2025, for III group - February 10, 2025. Also in 2025, mandatory monthly reporting for hired employees will be restored, which must be submitted by the 20th of the following month, starting from February.

In case of late payment of SSC, entrepreneurs face financial sanctions and social consequences, such as loss of insurance experience and pension calculation.

In addition, next year the turnover limits for IEs will change, and in case of exceeding these limits, the entrepreneur must switch to the general taxation system or change the group.