Ukrainian Entrepreneurs Serving in the Military May Be Exempt from a Key Fee in 2026.

Potential Fee Exemption for Military-Serving Entrepreneurs in 2026

According to Novyny.live: Ukrainian sole proprietors who are serving in the military may qualify for an exemption from a mandatory state fee in 2026. This relief applies to those mobilized or serving under contract and extends to several other taxes, including the single tax, personal income tax, and the unified social contribution. This policy is part of broader efforts to support citizens and businesses during the ongoing conflict.

Who Qualifies for the Exemption?

The new provisions allow sole proprietors who are military personnel to be exempt from the fee. Eligibility extends to individuals who were mobilized or who signed a contract for military service. The measure is designed to alleviate the financial burden on entrepreneurs during a challenging period for the country.

What is the Military Fee Rate for 2026?

• For sole proprietors in Groups 1 and 2, the fee is 10% of the minimum wage, which is currently 864.70 UAH per month.
• Entrepreneurs in Group 3 pay 1% of their income.
• Those taxed under the general system pay 5% of their net profit.

It is important to note that the fee must be paid monthly by the 20th, or quarterly within 50 days after the reporting period ends.

Penalties and Additional Context

In case of late payment, penalties are significant: 50% of the fee amount for Groups 1 and 2, or 5-10% of the debt for Group 3. These rules aim to ensure compliance with state obligations. Separately, the International Monetary Fund has revised the terms for an $8.1 billion loan to Ukraine, which could influence the nation's broader economic landscape.

Exempting sole proprietors serving in the military from this fee could substantially ease their financial burden during mobilization. This decision also reflects the state's effort to support businesses under the difficult conditions arising from wartime.