Due to the increase in the minimum wage and subsistence minimum set out in the draft state budget, tax rates for individual entrepreneurs (sole proprietors) will change next year. This was reported by tax consultant Mykhailo Smokovych, as reported by agronews.ua.
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He noted that from January 1, 2026, the minimum wage will increase to 8,647 UAH, and the subsistence minimum for able-bodied persons will rise to 3,328 UAH. Considering that these indicators are taken into account in the calculation of taxes for entrepreneurs, this will affect their amount.
Thus, according to the government’s plans, the unified tax for the 1st group of sole proprietors in 2026 will be 332.8 UAH per month (currently 302 UAH/month).
The 2nd group will have to pay 1,729.40 UAH in 2026, instead of the current 1,600 UAH/month.
And the military fee for sole proprietors in the 1st and 2nd groups will be 864.70 UAH/month. In 2025, entrepreneurs pay 800 UAH.
“I would like to remind you that these indicators are fixed and do not change throughout the year. They are determined as of January 1, 2026,” Smokovych noted.
According to him, the change in indicators will also affect the amount of the unified social contribution (USC), which will be 1,902.34 UAH for all groups from January 1, 2026 (in 2025 – 1,760 UAH).
Income limits for sole proprietors in 2026, according to the tax consultant, will also increase and amount to:
– 1,444,049 UAH for the 1st group;
– 7,211,598 UAH for the 2nd group;
– 10,091,049 UAH for the 3rd group.