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Tax Requirements and Military Fee Rates for Ukrainian Sole Proprietors in October 2026
In October 2026, tax amounts for Ukrainian sole proprietors depend on their business group and fixed annual indicators set on January 1, 2026. According to the State Tax Service, tax calculations are based on a subsistence minimum of 3,328 UAH and a minimum salary of 8,647 UAH. Entrepreneurs in the first, second, and fourth groups pay a monthly military fee of 864.70 UAH, which equals ten percent of the minimum wage. The payment deadline for the October military fee is October 20. The maximum monthly single tax rate is 332.80 UAH for group one and 1,729.40 UAH for group two. Local councils set specific individual tax rates within these limits according to the specific type of economic activity. Furthermore, an elevated fifteen percent tax rate applies if entrepreneurs exceed income thresholds or perform unregistered activities.