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FOP (single tax, groups 1-3) salary calculator - Ukraine 2026

Free FOP (single tax, groups 1-3) salary calculator for Ukraine (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Ukraine (2026)

Educational model for calendar year 2026 - not a payroll system, not a tax return, not tax advice. Anchor values: minimum wage UAH 8,647/month from 1 Jan 2026 and subsistence minimum for able-bodied persons UAH 3,328/month (Law No. 4695-IX of 3 Dec 2025 on the State Budget for 2026). War-time tax rules change often - effective dates are flagged for every rate below.

Employee (trudovyi dohovir, employment contract)

  • Personal income tax (PDFO) 18% of gross pay (art. 167.1 of the Tax Code of Ukraine). The PIT base equals gross: employees pay no social contributions and there is no standard deduction.
  • Military levy (viiskovyi zbir) 5% of gross pay. Raised from 1.5% to 5% effective 1 Dec 2024 (Law No. 4015-IX of 10 Oct 2024, p. 16-1 of subsection 10, section XX of the Tax Code). Law No. 4835-IX of 7 Apr 2026 (in force since 15 Apr 2026) keeps the 5% rate until 31 December of the third year after martial law is terminated, so 5% applies throughout 2026.
  • Net pay = 77% of gross (18% + 5% withheld).
  • Unified social contribution (ESV) 22% is paid by the EMPLOYER ONLY, on a base capped at 20 minimum wages per month = UAH 172,940 (maximum ESV UAH 38,046.80/month). The cap was raised from 15 to 20 minimum wages from 1 Jan 2025 (art. 39 of Law No. 4059-IX) and continues to apply in 2026 per State Tax Service guidance. Employer cost = gross x 1.22 within the cap.
  • Out of scope: the tax social benefit (art. 169 of the Tax Code, only for very low salaries), sick pay, vacation accruals, and non-resident rates.

Sources: Tax Code of Ukraine (art. 167.1; p. 16-1 of subsection 10, section XX), Law No. 4015-IX (military levy 5% from 1 Dec 2024), Law No. 2464-VI on the unified social contribution, State Tax Service - minimum and maximum ESV in 2026.

FOP (sole proprietor, simplified tax system, groups 1-3)

  • Group 3 (non-VAT payer): single tax 5% of revenue (art. 293.3 of the Tax Code; the 3% + VAT option is out of scope) plus military levy 1% of revenue (in force since 1 Jan 2025 under Law No. 4015-IX). Annual revenue limit 2026: 1,167 minimum wages = UAH 10,091,049.
  • Group 1: fixed single tax up to 10% of the able-bodied subsistence minimum = UAH 332.80/month (the model uses the maximum rate; local councils set the actual rate). Revenue limit: 167 minimum wages = UAH 1,444,049.
  • Group 2: fixed single tax up to 20% of the minimum wage = UAH 1,729.40/month. Revenue limit: 834 minimum wages = UAH 7,211,598.
  • Military levy for groups 1 and 2: 10% of the minimum wage = UAH 864.70/month.
  • ESV for the FOP themselves: 22% of at least the minimum wage = UAH 1,902.34/month (UAH 22,828.08/year). MANDATORY again since 1 Jan 2025: the martial-law exemption (voluntary ESV under Law No. 2120-IX) was abolished by p. 3 of the Final Provisions of Law No. 4059-IX and does not apply in 2026. The model charges the statutory minimum; FOPs may voluntarily pay more.
  • The fixed group 1-2 amounts and the minimum ESV are due for all 12 months regardless of revenue.
  • Out of scope: the 15% tax on revenue above the group limit (the calculator flags the excess), VAT-payer group 3, group 4, the general system (18% PIT + 5% levy + 22% ESV on profit), employees, and the ESV exemptions for FOPs who are simultaneously employed or are pensioners.

Sources: State Tax Service - 2026 single tax and military levy amounts for FOP, Tax Code of Ukraine (art. 291.4, 293.2, 293.3), Law No. 2464-VI on the unified social contribution, Pension Fund of Ukraine - ESV mandatory for all FOPs from 1 Jan 2025.

Gig contract (Diia.City)

  • PIT 5% on the remuneration of a gig specialist of a Diia.City resident company (art. 170.14-1 of the Tax Code; Law No. 1667-IX), as long as the annual income does not exceed the equivalent of EUR 240,000 (art. 170.14-1.3). The excess is taxed at 18% and declared by the individual in the annual tax return.
  • The UAH cap for 2026: EUR 240,000 x UAH 49.79 per EUR (official NBU rate as of 1 Jan 2026) = UAH 11,949,600.
  • Military levy 5% on the full remuneration (since 1 Dec 2024 under Law No. 4015-IX; extended by Law No. 4835-IX).
  • ESV is paid by the resident company: 22% of the minimum wage per month = UAH 1,902.34/month, regardless of the remuneration amount.
  • Within the cap, take-home pay = 90% of the remuneration.
  • The model assumes a Diia.City resident that meets the requirements of art. 5 of Law No. 1667-IX; otherwise the standard 18% PIT applies (out of scope).

Sources: Tax Code of Ukraine (art. 170.14-1), Law No. 1667-IX on stimulating the development of the digital economy (Diia.City), National Bank of Ukraine - official exchange rates (UAH 49.79 per EUR on 1 Jan 2026).