Individual entrepreneurs were reminded about tax payment deadlines in August: who and how much should transfer.

Individual entrepreneurs must timely pay the single tax and military tax. In August 2025, this applies to all groups of entrepreneurs, and important deadlines are approaching.

This was reported by tax consultant Mykhailo Smokovych on his YouTube channel.

What individual entrepreneurs need to do in August

Entrepreneurs were reminded about the obligation to pay taxes. Individual entrepreneurs of the 1st and 2nd groups must pay the single tax and military tax by August 20 of the specified year. The military tax rates are the same - 10% of the minimum wage, which is 800 UAH. The single tax amounts to:

• 1st group - 302.80 UAH (10% of the living wage);
• 2nd group - 1,600 UAH (20% of the minimum wage).

'Individual entrepreneurs of the 3rd group need to submit a report for the first half of the year in August, pay 5% of income before August 19, and 1% of the military tax for the 2nd quarter by August 19', stated Mykhailo Smokovych.

Benefits for mobilized individual entrepreneurs

Some Ukrainians can avoid paying taxes in August due to mobilization. According to recent legislative changes, tax benefits are provided to mobilized entrepreneurs, exempting them from the obligation to pay taxes to the state budget.

'Individual entrepreneurs of groups 1-3 do not have to pay the military tax and the single tax, even if they receive income', explained the expert.

Other important issues for Ukrainians

Ukrainians can inherit the tax debts of individual entrepreneurs, but the debt for the unified social tax is canceled after the entrepreneur's death. Also, starting from 2025, property owners of more than 60 m² for apartments and 120 m² for houses will have to pay property tax, with a number of exceptions for citizens in certain situations.