Profit withdrawal: FOP vs LLC

how much reaches the owner after all taxes under different business forms

Parameters

Pre-tax profit, UAH/yr

For an FOP, profit = income (single tax on turnover). For an LLC, profit = income − expenses.

Comparison

FOP, group 3 (5%)most take-home542 880,00 UAH

5% + 1% mil.tax + SSC; free withdrawaltaxes: 57 120,00 (10,00%)

LLC, corporate income tax442 800,00 UAH

18% CIT + dividends 5% PIT + 5% mil.taxtaxes: 157 200,00 (26,00%)

LLC on single tax 3%448 140,00 UAH

3% + dividends 18% PIT + 5% mil.taxtaxes: 151 860,00 (25,00%)

Key difference: FOP income after the single tax is already 'clean' — withdrawn without extra taxation. An LLC pays CIT first, then dividend taxes. An LLC is justified for reinvestment, co-owners and liability — not for direct profit extraction.

Sobre Retiro de beneficios: autónomo vs SL

Retiro de beneficios: autónomo vs SL — cuánto queda al dueño tras todos los impuestos. fop: . Use nuestras herramientas sin registro ni instalación de software. Todos los cálculos se realizan en su navegador — sus datos nunca se envían a un servidor.