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Automatically translated version. May contain inaccuracies compared to the original.
From 1 January 2027, single tax, military levy and minimum unified social contribution (USC) for Ukrainian entrepreneurs may increase. If the Verkhovna Rada adopts the figures outlined in the draft state budget, maximum monthly payments for second-group FOPs will reach 4963,92 UAH, and for first-group FOPs — 3423,82 UAH.
This was reported by Member of Parliament Olga Vasylevska-Smahliuk.
The planned changes are connected to increases in the minimum wage and the subsistence minimum. The sizes of certain mandatory entrepreneur payments, as well as the threshold amounts of annual income for operating under the simplified tax system, depend on these indicators.
The draft state budget for 2027 foresees raising the minimum wage to 9546 UAH, and the subsistence minimum for able-bodied persons to 3691 UAH. If these amounts are approved, the calculated indicators for FOPs will change accordingly.
For first-group entrepreneurs the maximum single tax will be 369,10 UAH per month. Second-group FOPs will be able to pay up to 1909,20 UAH single tax monthly.
At the same time, the amounts shown do not mean that all first- and second-group entrepreneurs will pay the same. Specific single tax rates within the established limits are determined by local councils, so the actual payment will depend on the decision of the relevant community.
The military levy for first- and second-group FOPs, according to the calculations shown, will be 954,60 UAH per month. The minimum unified social contribution for entrepreneurs of all groups will rise to 2100,12 UAH.
Thus, if the maximum single tax rate is applied, the total monthly payments of a first-group FOP will amount to 3423,82 UAH. For the second group this amount will reach 4963,92 UAH. This concerns the sum of the single tax, the military levy and the minimum USC; the actual obligations of a specific entrepreneur depend on their group and the payment conditions set for them.
Changes will also affect the annual income limits, exceeding which matters for an entrepreneur’s right to operate in the respective simplified system group. According to the MP’s calculations, for the first group the threshold will be 1 594 182 UAH, for the second — 7 961 364 UAH, and for the third — 11 140 182 UAH.
For third-group FOPs, the percentage rate of the single tax, Vasylevska-Smahliuk said, will remain unchanged. At the same time, the maximum annual income within which an entrepreneur can remain in this group will increase.
The new amounts are not yet approved. The MP emphasized that all calculations were made based on the figures of the draft state budget for 2027. The Verkhovna Rada has not yet adopted the budget, so the final sizes of payments and limits will depend on the approved indicators.
The government approved the draft state budget on 15 September, and the next day the document was presented in parliament. It envisages raising the minimum wage by 10,4% compared to 2026 — to 9546 UAH.
The draft also plans to increase the overall subsistence minimum to 3559 UAH per month. For able-bodied persons it is to be 3691 UAH, and for non-able-bodied persons — 2878 UAH. The minimum pension is also planned to be raised to this level.
At the same time, the question of financing the planned expenditures remains open. Chair of the Verkhovna Rada Budget Committee Roksolana Pidlasa said that the draft includes revenue from a possible increase in VAT and fuel excise, although she herself considers the adoption of such changes unlikely. According to her, sources to cover the financing need of 32,6 billion dollars are not yet identified.
Document: PDF proof of the original version of the news item "ФОПи платитимуть понад 3000 грн на місяць: які податки можуть зрости з 1 січня". It records the publication content at the moment of the first scan, the preservation date and the source: Expert.
