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FOP taxes
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TopicsSole proprietors & SMB taxesFOP taxes

FOP taxes

Calculators

FOP tax calculator

Sole proprietor taxes on the simplified system (groups 1-4)

5% or 3% + VAT

when VAT registration at 3% beats the plain 5% rate

Guides

Military levy

Military levy rates 2025 for sole proprietors: 1% of income for group 3, fixed amounts for groups 1-2, 5% on the general system, deadlines and details.

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