Military Levy for FOPs

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.