Updated: Law No. 4015-IX

FOP Tax, Military Fee & Net Income Calculator

Instant calculation of Single Tax, updated Military Levy (1% for Group 3, 10% of min wage for Groups 1-2), unified social contribution (ESV), and actual in-hand net income in UAH or foreign currency.

Quick scenarios:
1 Taxation System and Group
2 Income and Calculation Period
₴
NBU UAH
₴
3 Exemptions & Social Contribution (ESV)
Official statutory benchmarks:
Min wage: 8,000 ₴ Min ESV (22%): 1,760 ₴/mo Military Levy: 1% (Grp 3) / 800 ₴ (Grp 1-2)
Summary Overview
Net Income In-Hand

0 ₴

Amount remaining after all taxes and contributions
Total Taxes & Fees

0 ₴

Total
Effective Tax Rate

0.0%

Taxes/income
Savings vs Employment / General 0 $ / yr

Compared to 18% PIT + 5% Military + 22% ESV

Income breakdown:
90%
5%
1%
4%
Net: 0 ₴ Single tax: 0 ₴ Military fee: 0 ₴ Social fee: 0 ₴
Annual limit: 0 ₴
Limit used: 15% Within group limit
Tax / Contribution Rate & Base Per Month Per Quarter Per Year
Gross Revenue Turnover / revenue 0 ₴ 0 ₴ 0 ₴
Single Tax (EP) - 0 ₴ 0 ₴ 0 ₴
Military Levy (VZ) - 0 ₴ 0 ₴ 0 ₴
Social Contribution (ESV) - 0 ₴ 0 ₴ 0 ₴
Total Taxes Total tax liabilities 0 ₴ 0 ₴ 0 ₴
Net Profit Net take-home income 0 ₴ 0 ₴ 0 ₴
Gross Revenue Month / Year
Total taxes: Calculating
Net Profit See card above
Single Tax (Group 3: 5% & 3%)

Quarterly within 10 days after declaration filing deadline (within 50 days after quarter)

Military Levy (Group 3: 1%)

Quarterly alongside Single Tax payment

ESV (Groups 1, 2, 3)

Quarterly by the 20th of the month following the quarter (Apr 20, Jul 20, Oct 20, Jan 20)

Tax Declaration (Group 3)

Quarterly within 40 calendar days following the reporting quarter

Entrepreneurial Financial Discipline

Separate Business Capital from Personal Life

The biggest trap for sole proprietors is keeping client revenue and personal savings in a single account. When quarterly tax deadlines arrive, cash is suddenly missing.

Automated Tax Sinking Funds

Create dedicated sub-accounts in Monsave for Single Tax, Military Levy, and ESV. Set aside the exact tax fraction from every client payment.

Clarity on True In-Hand Net Income

See your actual disposable earnings, free from mandatory state obligations and recurring subscription overhead.

Deploy Idle Reserves into Military Bonds

Park temporary business cash reserves in short-term tax-exempt military bonds yielding 15–16% p.a.

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Tax Shield

No more unexpected tax deadlines or penalties.

Frequently Asked Questions about Ukrainian FOP Taxes

The calculator compares real net income across Groups 1, 2, 3 and the General taxation system in real time. For service and IT sectors, Group 3 (fixed percentage of gross turnover) is typically most advantageous. For domestic commerce or stable revenue, Group 2 offers predictable low fixed amounts. If you incur substantial documented operational expenses (exceeding 70–80% of revenue), the General system may prove superior since taxes apply solely to net profits.

In the parameters block, you can enable the "Exemption from paying ESV" switch. Under current Ukrainian legislation, entrepreneurs are exempt from paying social contributions for themselves if they receive an old-age or disability pension, or if their primary employer already pays at least the statutory minimum ESV. Toggling this option instantly recalculates net take-home earnings without assessing the social contribution.

The calculator automatically matches your projected turnover against the statutory revenue cap for each group. When income nears or breaches the ceiling, the system issues a warning regarding the punitive 15% rate and alerts you to plan a timely migration to a higher group or the general system to prevent tax penalties.

Selecting USD or EUR triggers an automatic fetch of the official NBU exchange rate to compute the UAH equivalent. By tax law, foreign currency revenue is converted at the official NBU rate on the date funds are credited to the entrepreneur's account. You can also manually adjust the expected FX rate directly in the input field to simulate financial fluctuations.

The "Tax Calendar" tab dynamically configures payment deadlines according to the chosen group. Groups 1 and 2 pay single tax and fixed military levy monthly in advance (by the 20th). Group 3 files returns and settles taxes quarterly (within 40 days following the quarter for reporting plus 10 days for payment). Unified social contributions (ESV) across all groups are paid quarterly by the 20th of the subsequent month.