Automatically translated version. May contain inaccuracies compared to the original.
The minimum wage in Ukraine and the subsistence minimum for working-age people are planned to be raised from 1 January 2027, respectively. Along with this, payments and annual limits for individual entrepreneurs (IEs) will change.
How salaries and the subsistence minimum might change According to Vasylevska-Smaglyk, the minimum wage in Ukraine is planned to rise from 1 January to 9 546 hryvnias. Meanwhile, the subsistence minimum for working-age people may amount to 3 691 hryvnias. The deputy noted that the cited amounts are included in the draft state budget for 2027 year. "The budget has not yet been adopted by the Verkhovna Rada," the politician reminded. How then will payments and limits for IEs change Vasylevska-Smaglyk said that together with the minimum wage and the subsistence minimum for working-age people, payments for individual entrepreneurs (IEs) and the annual IE limits will automatically change. Thus, monthly payments will be: single tax for 1 group — up to 369,10 hryvnias; single tax for 2 group — up to 1909,20 hryvnias; military levy for 1 and 2 groups — 954,60 hryvnias; minimum USTC (Unified Social Contribution) for all groups — 2100,12 hryvnias. At the same time, the new annual income limits will be: 1 group — 1 594 182 hryvnias; 2 group — 7 961 364 hryvnias; 3 group — 11 140 182 hryvnias. Olga Vasylevska-Smaglyuk’s post (screenshot: t.me/vasylevska96) says, for 1 and 2 groups, the maximum size of the single tax is shown. Specific rates within these bounds are set by local councils, the deputy explained. Meanwhile, for IEs in the 3 group, in her words, "the percentage rate of the single tax does not change, but the upper income limit increases." "All amounts cited are calculated based on the indicators embedded in the draft state budget for 2027 year," Vasylevska-Smaglyk concluded.
As a reminder, the draft law on the state budget for 2027 year was submitted to the Verkhovna Rada by the Cabinet of Ministers back in 15 September. The priority remains, as in previous years, financing the security and defense sectors. Meanwhile, Finance Minister Serhiy Marchenko warned about possible delays in social payments if Ukraine does not receive the necessary external funding. Also read about possible steps to support business in Ukraine.
Document: PDF proof of the original version of the news item "Нові зарплати, податки й ліміти для ФОПів: що може змінитись в Україні у 2027 році". It records the publication content at the moment of the first scan, the preservation date and the source: RBC-Ukraine.