Tax Obligations for Ukrainian Sole Proprietors in February 2026.

Financial Responsibilities for Ukrainian Sole Proprietors in February 2026

According to Novyny.live: In February 2026, Ukrainian sole proprietors, known as FOPs, must fulfill their financial obligations by paying taxes and fees. These payments are crucial for maintaining legal business operations and include the single tax, a military levy, and the unified social contribution (USC).

Tax and Fee Amounts

The single tax rates for 2026 are as follows:

• For Group 1 FOPs — 332.80 UAH;
• For Group 2 FOPs — 1,729.40 UAH;
• For Group 3 FOPs — 5% of income.

The military levy for sole proprietors in Groups 1 and 2 is set at 10%, amounting to 864.70 UAH. For Group 3 FOPs, the military levy is calculated as 1% of their income from the fourth quarter of 2025.

The unified social contribution (USC) for February 2026 will be 22% of the minimum wage, which equals 1,902.34 UAH. The minimum wage for this period is set at 8,647 UAH, with an hourly rate starting from 52 UAH. For context, these contributions fund Ukraine's social security system and are mandatory for all registered entrepreneurs.

This information is vital for sole proprietors, as timely payment of taxes and fees is essential to avoid penalties and other legal sanctions.

Careful consideration of all these financial indicators will help business owners better plan their expenses and ensure the stability of their operations amidst ongoing economic changes.