Choosing a FOP tax system
compare single-tax groups 1/2/3 vs the general system for your activity and income
Parameters
Yearly burden
Group 1n/a
fixed 302.8 + mil.tax 800 + SSC 1760 /mo
Group 2best49 920,00 UAH
fixed 1600 + mil.tax 800 + SSC 1760 /mo
Group 393 120,00 UAH
5% of income + 1% mil.tax + SSC
General system450 000,00 UAH
18% PIT + 5% mil.tax on net + SSC
2025 income limits: G1 — 1 336 000,00, G2 — 6 672 000,00, G3 — 9 336 000,00 UAH/yr.
Group 3 at 3% requires VAT registration — it pays off only when clients need a tax credit. The general system makes sense with large documented expenses (small net income). Groups 1-2 have activity restrictions.
About Choosing a FOP tax system
Choosing a FOP tax system — single-tax groups 1/2/3 vs general system — tax burden comparison by income and expenses. fop: . Use our tools without registration or installing software. All calculations happen in your browser — your data is never sent to a server.