Single Tax Groups in 2026

Group 1 is intended for the limited range of small-scale activities defined by the Tax Code; hired employees are not used in this group. In 2026 the official income limit is UAH 1,444,049, while the single tax is set by the local council up to a maximum of UAH 332.80 per month. Before selection, the accountant checks the actual place and method of trading or providing services.

Group 2 is suitable for permitted services and trading, taking account of the type of customers and employees. The 2026 income limit is UAH 7,211,598 and the maximum monthly single-tax rate is UAH 1,729.40. The specific rate is set by the local council. The accountant checks contracts so that the customer category and subject of the service comply with the conditions of the group.

Group 3 provides a wider choice of customers and transactions. For 2026, the income limit is UAH 10,091,049; the single-tax rate is 5% of income without VAT or 3% with VAT. The military levy for Group 3 is 1% of income. The entrepreneur decides on VAT after calculating purchases, customers, pricing and readiness to register tax invoices.

For Groups 1, 2 and 4, the State Tax Service states a military levy of UAH 864.70 per month, while the minimum social-security contribution based on the minimum salary of UAH 8,647 is UAH 1,902.34 per month. For Group 3, the military levy is calculated as a percentage of income. Reliefs and special grounds depend on the particular entrepreneur's status.

Customers, KVED Codes, Payments and Transfers Between Groups

The KVED code should describe the actual activity, while the contract should describe the goods or services sold by the sole proprietor. The accountant separately checks the group's restrictions, work with legal entities, agency structures, imports, online sales and cash transactions. Cash-register or PRRO documents are agreed before launch. The bank receives a clear description of the business activity and expected receipts.

The accountant plans the transfer for the new period and compares income, contracts, VAT, employees and the date of the first transaction. The specialist checks the current form and filing deadline and then monitors the register entry. Once confirmed, the accountant updates the calendar, rates, invoice templates and tax reporting. Customers receive updated details only after the status has been checked.

Accounting, Limits and Support for Sole Proprietors

Income is reconciled monthly against the bank, cash register, refunds and payment services. The owner can see the actual amount, headroom to the limit and planned major receipts. As the business grows, the accountant compares the next group, the general tax system or an LLC in advance. The owner decides on a group change before the next material sale.

The cost depends on the number of activities, contracts, employees, VAT, cash-register arrangements and foreign-currency transactions. UBC can provide a one-off diagnostic review and application or maintain regular accounting for the sole proprietor. The support agreement includes the calculation, documents, registration result and calendar of subsequent payments.

Before work begins, the owner provides the facts affecting the group: customers, activities, expected income, payment methods, employees, VAT, current group and payments from the beginning of the year. The accountant organises the data by source and date, and figures requiring clarification are marked separately. The specialist starts from the actual business model and documents for the particular transactions.

The monthly reconciliation combines the bank, cash register, income, taxes, social-security contributions, military levy and employee payments. The owner can see use of the limit and the forecast to year-end. A new contract is checked against the group conditions before signing.

A new customer, online sales, imports, an employee or a large receipt may affect the conditions of the selected group. The accountant checks the contract, primary documents, tax status and expected income. The owner receives an explanation of the transaction's effect on the limit, taxes, documents and nearest payments.

The sole proprietor and UBC specialist agree who provides contracts, bank data, employee information and changes in activity. The accountant checks tax data, prepares forms and identifies documents that require the entrepreneur's signature. The arrangement is recorded in the accounting and payment calendar.

The entrepreneur retains the declaration, receipts and income breakdown for the relevant period. The calendar separately lists the single tax, social-security contributions, military levy and reporting deadlines. This package is used for the bank, transfers between groups and handover of the records to another accountant.

After the first tax period, the entrepreneur receives the actual income, amounts paid, remaining headroom to the limit and calendar of subsequent payments. Changes in sales, employees or payment methods are taken into account immediately in the next period. The owner sees the data before deciding on a new contract or a change of group.

Questions on the limit, customers, KVED codes, employees and payments are provided to the accountant together with the documents for the particular transaction. The answer is linked to the contract, amount and tax period. This procedure remains workable as the number of sales and employees grows.

After the transfer, the accountant monitors income and prepares the next tax period's data. If sales, employees, tax status or the composition of transactions change, the accountant updates the payment calendar and accounting documents. The owner can see the income limit, tax amount and nearest payment deadlines.

Before registration or transfer, the accountant gathers the sole proprietor's operating model: who the entrepreneur sells to, which goods or services are offered, how payment is received, whether employees are used and what turnover is planned. The accountant then compares the planned transactions with the conditions of the tax group and calculates recurring payments. The selection is therefore based on real transactions rather than a general description of the regime.

The accountant separately reviews several typical sales and checks the contract, payment purpose, primary documents and income-recognition procedure. The entrepreneur understands which data to provide to the accountant and when to monitor the limits of the chosen group. UBC helps complete the transfer and set up a calendar that supports the sole proprietor from the first month.