Mobilized individual entrepreneurs and military personnel are exempt from taxes: how to obtain a benefit.

Some Ukrainians have been exempted from the calculation and payment of mandatory taxes. This benefit applies to individual entrepreneurs who have been mobilized for service during the state of war, as well as contract military personnel. The News.LIVE website explains how Ukrainians can save a part of their budget.

Which taxes can be unpaid

The exemption for mobilized entrepreneurs was introduced on July 5, 2025. They are no longer required to pay the single tax, military levy, unified social contribution, and personal income tax.

• single tax;
• military levy;
• unified social contribution;
• personal income tax.

The permission for this exemption from replenishing the state budget has been included in the Tax Code of Ukraine and the law 'On the Collection and Accounting of the Unified Contribution to Compulsory State Social Insurance'.

The benefits apply to individual entrepreneurs who have been mobilized and have signed a contract with the Armed Forces of Ukraine. They can also refrain from submitting declarations to the controlling authority.

Features of the exemption from USC

Regarding the unified social contribution, there are certain exceptions. This is relevant for individual entrepreneurs who have hired employees. They are allowed to authorize another person to pay salaries. After demobilization, they will need to pay USC within 180 days without penalties and fines.

Any overpayment by entrepreneurs can be refunded. This applies to both the unified social contribution and other payments. Penalty sanctions are automatically written off after receiving information about the mobilization of the individual entrepreneur or the concluded contract.

How to take advantage of the benefit

To obtain the benefit, individual entrepreneurs need to contact the controlling authority on their own. It is necessary to submit a statement about service in the Armed Forces and confirm this with documents, for example, a copy of the military ID. The application can be submitted in writing or electronically through the taxpayer's cabinet.

This news reveals which taxes Ukrainians who have been mobilized for service during the state of war or those who have signed a contract with the Armed Forces of Ukraine no longer pay. This allows these individuals to save part of their budget and not submit declarations to the controlling authorities. The benefit can be obtained by contacting the controlling authority and confirming the fact of service with documents.