FOP taxes, 3rd group (UA 2025)
Income → single tax, military levy, SSC → net income
Input
3rd group limit: ~9.34M ₴/yr
Net income
Taxes/mo: 4 760 ₴ (9.5%)
45 240 ₴
- ЄП 5%
- 2 500 ₴
- Military levy 1%
- 500 ₴
- ЄСВ
- 1 760 ₴
3rd group 2025: single tax 5% (or 3%+VAT), military levy 1% (since 2025), SSC = 22% of min wage = 1,760 UAH/mo. Annual income cap — 1167 min wages ≈ 9.34M UAH (2025). Verify current rates — figures may change.