In 2027, the amounts of mandatory payments and income limits for individual entrepreneurs may change. The relevant figures are included in the draft State Budget of Ukraine for 2027. This was reported by Member of Parliament Olha Vasylevska-Smahliuk.
The changes are related to the planned increase in the minimum wage and the subsistence minimum for able-bodied persons.
For individual entrepreneurs in Group 1, the single tax, if the proposed figures are approved, will amount to UAH 369.10 per month instead of UAH 332.80 in 2026. For Group 2, the amount will be UAH 1,909.20 instead of UAH 1,729.40.
At the same time, the specific single tax rate for Groups 1 and 2 within the established maximum amount is determined by local self-government authorities.
The military levy for individual entrepreneurs in Groups 1 and 2 may increase to UAH 954.60 per month. For Group 3, the military levy will remain percentage-based and will amount to 1% of income.
The amount of the unified social contribution will also change. In 2027, the minimum USC for individual entrepreneurs of all groups may amount to UAH 2,100.12 per month instead of UAH 1,902.34 in 2026.
Along with the increase in mandatory payments, the maximum income limits for remaining under the simplified taxation system will also increase.
In 2027, they may amount to:
— for Group 1 individual entrepreneurs — UAH 1,594,182 per year;
— for Group 2 — UAH 7,961,364;
— for Group 3 — UAH 11,140,182.
Thus, the proposed changes provide for an increase in tax payments for individual entrepreneurs while also raising the permissible annual income limits for businesses.
It is worth noting that these figures are currently parameters of the draft State Budget for 2027. The final amounts of payments and income limits will depend on the adoption of the relevant budget decisions.
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