The government has submitted to the Verkhovna Rada the draft State Budget of Ukraine for 2026, which, in particular, provides for an increase in the minimum wage and the subsistence minimum, and accordingly, the tax burden on individual entrepreneurs will increase.
The government has submitted to the Verkhovna Rada the draft State Budget of Ukraine for 2026, which, in particular, provides for an increase in the minimum wage and the subsistence minimum, and accordingly, the tax burden on individual entrepreneurs will increase.
The draft State Budget of Ukraine for 2026 provides for the establishment of:
Based on this information, tax consultant Oleksandr Zarayskyi calculated the amounts of single tax, military levy, and SSC that individual entrepreneurs will have to pay in 2026. All of his calculations can be seen in the image below.
"Of course, there may still be changes by November 20, 2025 (when it is to be adopted). But usually the figures for the minimum wage and the subsistence minimum do not change very often from the moment of presentation to the moment of the final adoption of the Law by the Verkhovna Rada. Therefore, we can consider all these indicators as basic and start planning the work of individual entrepreneurs in 2026 based on them," said Oleksandr Zaraysky.
The tax consultant also noted in his article that The single tax rate for EP payers of groups 1 and 2 is set by local councils. Therefore, in certain settlements and/or for certain types of activities, the EP rate may be lower than the maximum level determined by the Tax Code.
However, if you sell goods (provide services) not in the locality where your individual entrepreneur is registered, but in some other one, or sell goods or provide services via the Internet, the maximum single tax rate established by the Tax Code of Ukraine applies to you - regardless of the rate established by your city/town/village council.
