New Tax and Levy Amounts for Ukrainian Entrepreneurs and Individuals in March 2026.

Financial Obligations for Ukrainians in March 2026

According to Novyny.live: In March 2026, Ukrainian citizens, including private entrepreneurs (FOPs), will be required to meet new financial obligations involving the payment of taxes and levies. These changes are part of an updated tax code that introduces new rules for the military levy, the unified social contribution, and the single tax. This reform is part of broader efforts to streamline the tax system and support state finances.

A key component of the new tax liabilities is the mandatory payment of the military levy and the unified social contribution (USC). For Group 1 and Group 2 private entrepreneurs, the military levy will be set at 864.70 UAH. For Group 3 entrepreneurs, it will be calculated as 1% of their income. The mandatory USC rate in March 2026 will be 22% of the minimum wage, which is 1,902.34 UAH. The maximum base for USC calculation will be 172,940 UAH, with a monthly contribution cap of 38,046.80 UAH.

Single Tax Rates and Income Limits for Private Entrepreneurs

The single tax rates for private entrepreneurs (FOPs) in March 2026 will be as follows:

• Group 1 – 10% of the subsistence minimum;
• Group 2 – 20% of the minimum wage;
• Group 3 – 5% of income.

The resulting single tax amounts for March 2026 will be:

• Group 1 – 332.80 UAH;
• Group 2 – 1,729.40 UAH.

Income limits for FOPs will also be adjusted:

• Group 1 – 1,444,049 UAH;
• Group 2 – 7,211,598 UAH;
• Group 3 – 10,091,049 UAH.

Exceeding these income limits will result in a fine of 15% of the excess amount.

The new tax legislation in Ukraine, effective March 2026, is part of the government's efforts to ensure the stability of the financial system and improve tax collection.

Consequently, Ukrainians, particularly private entrepreneurs, must prepare to fulfill these new financial obligations, which include the military levy, unified social contribution, and single tax. These changes require careful income planning and accounting to comply with the law. The adjustments to the military levy and USC could significantly impact the financial planning of entrepreneurs, making it crucial for them to understand the new rates and rules to avoid penalties for exceeding income limits. Proper adaptation to these new conditions may ultimately support the growth of entrepreneurial activity in the country.