Ukraine Single Tax FOP (ФОП Спрощена система) Calculator 🇺🇦
Calculate taxes for individual entrepreneurs (ФОП) in Ukraine across Groups 1, 2, and 3: single tax rates (5%, fixed), mandatory monthly ESV (1,760 UAH), turnover caps, and net income.
Group 1-3 • 5% Turnover / Fixed • 1,760 UAH ESV • Turnover Limits • ФОП
Input Parameters
Calculation Results
Monthly Single Tax (Єдиний податок) -
Monthly ESV Social Contribution (ЄСВ 22%) -
Total Monthly Taxes to State Budget -
Net Monthly Profit after Tax & Expenses -
Projected Annual Gross Revenue -
Effective Total Tax Burden on Revenue -
Annual Revenue Threshold Status -
Statutory Basis & Calculation Formula
Simplified Taxation System Rules (Глава 1 Розділу XIV Податкового кодексу):
• Group 1 (1 Група): Annual revenue limit = 167 min wages (1,336,000 UAH). Fixed monthly Single Tax = up to 10% of subsistence minimum (302.80 UAH/mo). Zero employees; market retail & personal domestic services.
• Group 2 (2 Група): Annual revenue limit = 834 min wages (6,672,000 UAH). Fixed monthly Single Tax = up to 20% of min wage (1,600.00 UAH/mo). Up to 10 employees; restaurant services, trade, services to population and single tax payers.
• Group 3 (3 Група): Annual revenue limit = 1,167 min wages (9,336,000 UAH). Single Tax = 5.0% of gross revenue (or 3.0% + VAT). Unlimited employees; IT professionals, freelancers, B2B, foreign export.
• Mandatory Unified Social Contribution (ЄСВ): 22.0% of minimum wage = 1,760.00 UAH/month (5,280.00 UAH/quarter; 21,120.00 UAH/year).
• Net Entrepreneurial Profit: `Revenue - Documented Costs - Single Tax - ESV`.
• Group 1 (1 Група): Annual revenue limit = 167 min wages (1,336,000 UAH). Fixed monthly Single Tax = up to 10% of subsistence minimum (302.80 UAH/mo). Zero employees; market retail & personal domestic services.
• Group 2 (2 Група): Annual revenue limit = 834 min wages (6,672,000 UAH). Fixed monthly Single Tax = up to 20% of min wage (1,600.00 UAH/mo). Up to 10 employees; restaurant services, trade, services to population and single tax payers.
• Group 3 (3 Група): Annual revenue limit = 1,167 min wages (9,336,000 UAH). Single Tax = 5.0% of gross revenue (or 3.0% + VAT). Unlimited employees; IT professionals, freelancers, B2B, foreign export.
• Mandatory Unified Social Contribution (ЄСВ): 22.0% of minimum wage = 1,760.00 UAH/month (5,280.00 UAH/quarter; 21,120.00 UAH/year).
• Net Entrepreneurial Profit: `Revenue - Documented Costs - Single Tax - ESV`.
📊 Розрахункова відомість за законодавством України (ДПС, КЗпП та ПФУ)
| Статутна стаття / Податкова позиція | Розрахована сума (UAH / грн) |
|---|---|
| Основний результат / Сума до сплати | 0.00 грн |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Ukraine Statutory Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.