Tax rates for Ukrainian sole proprietors (FOPs) remain unchanged in September 2026. Since the social standards used to calculate tax liabilities have not been revised, entrepreneurs will continue to pay taxes under the same rules as in previous months.
Group 1 and Group 2 FOPs must pay their monthly military levy of UAH 864.70 by September 18. They must also pay the unified tax: UAH 332.80 for Group 1 and UAH 1,729.40 for Group 2.
For Group 3 FOPs, no September tax payment is due. Their next payment period for the unified tax (5% of income) and the military levy (1% of income) will run from October until November 19. The unified social contribution (USC) is paid quarterly, with UAH 5,707.02 due by October 19.
Ukraine's tax authorities remind entrepreneurs that late payments may result in financial penalties and enforcement procedures. Penalties amount to 50% of the unpaid tax for Groups 1–2, while Group 3 taxpayers face penalties of 5% or 10%, depending on the length of the delay. Entrepreneurs are advised to monitor their tax status through the Electronic Taxpayer Cabinet or the Diia mobile application.