Наталя Хандусенко Money 17 September 2026, 10:56

New tax guidelines for sole proprietors in 2027: how much will you have to pay and what will be the limits

The government submitted and registered in the Verkhovna Rada draft law No. 16000 “On the State Budget of Ukraine for 2027”. The document confirms the basic social standards approved in June 2026 by Cabinet Resolution No. 793 “On Approval of the Budget Declaration for 2027–2029.

1 comment

New tax guidelines for sole proprietors in 2027: how much will you have to pay and what will be the limits

The government submitted and registered in the Verkhovna Rada draft law No. 16000 “On the State Budget of Ukraine for 2027”. The document confirms the basic social standards approved in June 2026 by Cabinet Resolution No. 793 “On Approval of the Budget Declaration for 2027–2029.

What will be the income limits and how much single tax individual entrepreneurs will have to pay, experts from the 7eminar publication analyzed .

From January 1, 2027, it is provided for:

minimum wage (MW) — UAH 9,546;
subsistence minimum for able-bodied persons (PM) — UAH 3,691.

It is these parameters that determine tax obligations and income limits for individual entrepreneurs on the simplified taxation system.

Single tax rates in 2027

Single tax rates are tied to social indicators set on January 1 of the tax year:

Group 1: 369.10 UAH/month (10% of the subsistence minimum)
Group 2: 1,909.20 UAH/month (20% of the minimum wage)
Group 3: 5% of income — for VAT non-payers, 3% of income — for VAT payers.

Annual income limits for simplified tax payers

The maximum permitted revenue amounts are calculated based on the minimum wage in effect at the beginning of the year:

Group 1 (167 minimum wage): UAH 1,594,182
Group 2 (834 minimum wage): UAH 7,961,364
Group 3 (1167 minimum wage): UAH 11,140,182

Exceeding these amounts obliges the entrepreneur to switch to the general taxation system or choose a higher group.

Military conscription in 2027

Mandatory military service for the United Front members retains the current rules:

Groups 1, 2 and 4: 954.60 UAH/month (fixed rate of 10% of the minimum wage);
Group 3: 1% of the actual income received for the reporting period.

In the event of the final approval of the draft State Budget-2027 by the Parliament, the specified amounts and limits will come into force on January 1, 2027.

Recall that dev.ua analyzed expenditures on technology, defense, and space industries provided for in the state budget for 2027.