Starting January 1, 2026, the tax amounts for individual entrepreneurs (IE) of all groups in Ukraine will change. This is related to the increase in the minimum wage and the subsistence minimum, which are included in the draft state budget for the upcoming year.
This is reported by Finway
New Mandatory Payment Amounts for IEs
The minimum wage at the beginning of 2026 will be 8,647 UAH, while the subsistence minimum for working individuals will be 3,328 UAH. These figures directly affect the calculation of tax obligations for entrepreneurs.
According to government plans, the single tax for first group IEs in 2026 will increase to 332.8 UAH per month (currently 302 UAH/month). For the second group, the amount will rise to 1,729.40 UAH per month instead of the current 1,600 UAH. The military tax for the first and second groups of IEs will amount to 864.70 UAH per month, which is also higher compared to 2025 when it was 800 UAH.
Increase in Unified Social Contribution and Income Limits
The amount of the unified social contribution (USC) for all groups of entrepreneurs will reach 1,902.34 UAH starting January 1, 2026 (in 2025 it was 1,760 UAH). These figures are fixed at the beginning of the year and will not change until the end of 2026.
“I remind you that these figures are fixed and do not change throughout the year. They are established as of January 1, 2026,” noted Smokovich.
Additionally, the income limits for IEs will also increase for 2026:
- 1st group – 1,444,049 UAH;
- 2nd group – 7,211,598 UAH;
- 3rd group – 10,091,049 UAH.
Experts emphasize that the increase in basic social standards outlined in the budget will have a direct impact on the financial burden for entrepreneurs and will also allow for an expansion of the operational limits for each group of IEs.