Key Tax Deadlines for Ukrainian Sole Traders in February 2026.

Financial Obligations for Sole Traders in 2026

According to Novyny.live: Sole proprietors in Ukraine, known as FOPs, must meet their key financial deadlines in February 2026. This includes paying their single tax and military levy, as well as filing their annual tax return for the 2025 fiscal year. Adhering to the specific dates for payment and reporting is crucial for entrepreneurs across all tax groups.

For Group 3 entrepreneurs, the deadline for paying the single tax and military levy is February 19, 2026. The single tax rate for this group is 5% of income, while the military levy is 1% of income. Entrepreneurs in Groups 1 and 2 have until February 20, 2026, to make these payments.

• The single tax for a Group 1 FOP is 332.80 UAH.
• The single tax for a Group 2 FOP is 1,729.40 UAH.
• The military levy for all FOPs is set at 864.70 UAH.

The annual declaration for Group 3 entrepreneurs is due by February 9, 2026, while the final deadline for Groups 1 and 2 is March 2, 2026. The first quarterly report for January-March must be submitted by May 11, 2026. It is important to note that payment of the military levy and single tax is voluntary for FOPs registered in active combat zones, as stated by Mykhailo Smokovych.

Payment of the military levy and single tax for FOPs registered in active combat zones is voluntary.

Mykhailo Smokovych

The Importance of Meeting Deadlines

Strict adherence to these deadlines is essential for sole traders to fulfill their tax obligations and avoid penalties. Entrepreneurs should stay informed about potential legislative or policy changes that could affect their financial duties. Keeping up-to-date with the latest news on tax payments and reporting requirements can help prevent issues with the tax authorities and ensure smooth business operations.