Fines for Individual Entrepreneurs from 2026: New Amounts for Tax Delays.

According to ТСН: In Ukraine, individual entrepreneurs are required to timely pay taxes. If these rules are violated, fines may be imposed, depending on the taxpayer group, type of tax burden, and the duration of the delay.

Fines for Late Tax Payment

According to the legislation, individual entrepreneurs of groups 1 and 2 under the simplified taxation system must pay the single tax as advance payments by the 20th of each month. If deadlines are not met, this leads to fines.

The fine amounts to 50% of the single tax rate, regardless of the amount of debt. Starting from January 1, 2026, the single tax has increased due to increases in the minimum wage and living wage. This year, entrepreneurs will pay:

• Group 1 individual entrepreneur — 166.4 UAH (based on a rate of 332.8 UAH/month);

• Group 2 individual entrepreneur — 864.7 UAH (based on a rate of 1,729.4 UAH/month).

For group 3 individual entrepreneurs, the amount of fines for non-payment of the single tax depends on the duration of the debt. If the delay does not exceed 30 calendar days, the penalty will be 5% of the debt amount, and if more than 30 days — 10%.

It is also important to remember the penalties that are charged from the first day of delay for group 1-2 individual entrepreneurs, and after 90 calendar days — for group 3.

Fines for Military Tax and Single Contribution

For group 1 and 2 individual entrepreneurs, similar rules regarding financial sanctions for military tax also apply. The fine amounts to 50% of the tax rate, which in 2026 is 432.35 UAH, regardless of the amount of underpayment. Since the beginning of the year, the military tax rate has risen to 864.70 UAH.

For group 3 individual entrepreneurs, the rules for fines for evasion of the military tax completely correspond to the requirements for the single tax: up to 30 days — 5%, over 30 days — 10%.

Fines for non-payment of the single social contribution are the same for all individual entrepreneurs and amount to 20% of the underpayment amount, as well as a penalty of 0.1% for each day of delay.

Thus, starting from January 1, 2026, new rates for individual entrepreneurs are being introduced in Ukraine. The maximum monthly amount of the single tax for group 1 individual entrepreneurs will be 332.80 UAH, and for group 2 - 1,729.40 UAH.

These innovations will significantly affect the financial burden on individual entrepreneurs in Ukraine. Entrepreneurs must carefully monitor timely tax payments to avoid fines and negative financial consequences. The increase in tax rates may also impact their activities and business strategy.