Sole proprietor (FOP) for an online store

Single-tax group choice and rough tax calculation for retail

Parameters

Monthly income, UAH

Tax group

Social tax, UAH/mo

Single tax4,000 грн

Military levy 1%800 грн

Social tax1,760 грн

Monthly taxes6,560 грн

Retail trade: Group 3 (5% of income or 3%+VAT) — most common for online stores. Group 2 — sales to individuals only, fixed rate ~20% of minimum wage/month, but not for B2B or agent marketplaces. Cash register (RRO/PRRO) mandatory for retail payments (some COD exceptions — verify current rules). Social tax — fixed ~22% of minimum wage/month even with no income. Rough 2025 rates: minimum wage ₴8,000 — verify current.