Courier FOP: taxes
Monthly income → taxes and net
Monthly income, UAH
| Single tax | 1 250 грн |
| SSC (minimum) | 1 760 грн |
| Military levy 1% | 250 грн |
| Total taxes | 3 260 грн |
| Net income | 21 740 грн |
SSC is a fixed minimum from the minimum wage (22%), due even with zero income. Couriers serving companies need group 3: group 2 only serves individuals. Rates are 2025 — verify current figures.