Doctor as sole proprietor
Group-3 tax + social contribution → net
Input
Net income
employed: ₴19 250
₴54 640
- Single tax
- ₴3 000
- Military levy 1%
- ₴600
- USC
- ₴1 760
UA sole-proprietor group 3: 5% of income or 3%+VAT (medical services usually VAT-exempt → 5%). USC 2025: min ₴1,760/mo (22% of min wage). Military levy on FOP income 1% (2025). Employee: 18% PIT + 5% levy. Verify current rates.