Military Levy for FOPs

2025 rates, payment deadlines, account details and reporting for the single tax and general system

Sections

  • Single tax rates

    Since 2025 (Law 4015-IX): Group I — 10% of the minimum wage as of Jan 1 (UAH 800/month in 2025), Group II — 20% (UAH 1,600/month), Group III — 1% of income.

  • General system

    FOPs on the general system pay 5% of net taxable income (income minus documented expenses).

  • Payment deadlines

    Groups I and II — monthly in advance by the 20th, like the single tax. Group III — quarterly together with the single tax within 10 days after the declaration deadline. General system — upon the annual declaration.

  • Where to pay

    A separate military levy budget account (payment code 11010700 for single-tax FOPs). Details — in the Taxpayer's Electronic Cabinet or at your tax office.

  • Reporting

    Group III reports the levy in the single-tax declaration (separate line). Groups I and II — a fixed amount, not computed in the declaration. General system — a line in the annual income declaration.

  • Fines and control

    Non-payment — reassessment plus a 5-25% fine and penalty interest. The levy is controlled by the tax authority separately from the single tax — mistaken payments to the single-tax account are not credited.

The military levy is paid to a separate account — a payment to the single-tax account is not credited automatically. Verify the details in the Electronic Cabinet.

Sobre Tasa militar para autónomos

Tasa militar para autónomos — Tipos de la tasa militar 2025: 1% de los ingresos para el grupo 3, importes fijos para grupos 1-2, 5% en régimen general, plazos y detalles.. Autónomo: Herramientas para autónomos. 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.