Ukraine's 2026 Tax Calendar: Key Filing and Payment Deadlines for Sole Proprietors.

Revised Deadlines for Annual Reporting and Military Levy Payments

According to TSN.ua: Ukrainian sole proprietors must prepare for new annual reporting deadlines and updated rules for the military levy in February 2026. These changes apply to all categories of individual entrepreneurs (FOPs), who must adhere to the new schedule to meet their tax obligations on time. Staying compliant is crucial as Ukraine continues to modernize its tax administration framework.

Declaration Submission Deadlines

The final dates for submitting annual declarations vary by entrepreneur category:

• Group 3 FOPs: Declarations are due by February 9, 2026.
• Group 4 FOPs: Declarations are due by February 20, 2026.
• Group 1 and 2 FOPs: The deadline is March 2, 2026.
• FOPs on the general taxation system: Declarations must be filed by May 1, 2026.

Regarding the military levy, for Groups 1, 2, and 4, the amount will be 10% of the minimum wage, which is set at UAH 864.70 for February 2026. The payment deadline for these groups is February 20, 2026. For Group 3 FOPs, the military levy is calculated as 1% of their income.

It is important to note that failure to submit a declaration incurs a fine of UAH 340, with a repeat offense resulting in a UAH 1,020 penalty. Entrepreneurs must also account for mandatory payments, which differ by group. For Group 1 FOPs, the mandatory payments are:

• Single Tax (ST) – UAH 332.80;
• Military Levy – UAH 864.70;
• Unified Social Contribution (USC) – UAH 1,902.34.

For Group 2 FOPs, these payments are:

• ST – UAH 1,729.40;
• Military Levy – UAH 864.70;
• USC – UAH 1,902.34.

For Group 4 FOPs, the military levy is also UAH 864.70 and the USC is UAH 1,902.34, while the Single Tax is calculated individually.

Starting in 2026, the tax rates for Group 3 remain stable, but the actual amounts have increased due to a higher tax base. Furthermore, the introduction of VAT for simplified system taxpayers is planned for January 1, 2027, though experts predict this may not occur before 2028. Entrepreneurs should actively monitor these developments to avoid penalties and ensure timely reporting.

The adjustments to reporting deadlines and military levy rules for individual entrepreneurs in Ukraine reflect the state's ongoing efforts to streamline the tax system.

Business owners must stay informed about these updates, as non-compliance with the new deadlines can lead to financial losses through fines. This underscores the necessity of regularly monitoring legislative changes, especially within the context of the country's continuing economic reforms.