Main points
- Individual entrepreneurs of groups 1 and 2 must pay taxes by April 20, and for individual entrepreneurs of group 3, the deadline is May 20.
- Tax rates depend on the group: for individual entrepreneurs of group 1 – 10% of the subsistence minimum, for group 2 – 20% of the minimum wage, and for group 3 – 5% of income.
When do individual entrepreneurs need to pay taxes in April / Collage 24 / GettyImages
Individual entrepreneurs must pay taxes on time to avoid fines from the tax office. An important deadline for the transfer of mandatory fees for individual entrepreneurs of groups 1-3 is April 2026.
When is the last day for individual entrepreneurs of groups 1 and 2?
Individual entrepreneurs belonging to groups 1 and 2 must pay a single tax and military duty for April. They must also pay social security contributions for the first quarter of 2026, the State Tax Service reports.
The last day to pay taxes for entrepreneurs is April 20 .
Tax rates vary depending on the group of individual entrepreneurs. In particular, the amounts of the single tax are as follows:
- for individual entrepreneurs of the first group – 10% of the subsistence minimum for able-bodied persons, i.e. 332.80 hryvnias ;
- for self-employed persons of the second group – 20% of the minimum wage, i.e. 1,729.40 hryvnias .
The military levy for both groups is 10% of the minimum wage, i.e. 864.70 hryvnia .
The amount of the single social contribution (SSC) for the first quarter is 22% of the minimum wage for the period from January to March. This amounts to 5,707.02 hryvnias .
Please note! Individual entrepreneurs of groups 1 and 2 must file a tax return once a year. It is required within 60 days after the end of the reporting year. Accordingly, reporting will be required in January 2027.
When should individual entrepreneurs of group 3 pay taxes?
Entrepreneurs in group 3 of the simplified system are also required to transfer funds to the tax office in April. For them, the deadline for paying the single social contribution will be April 20.
Individual entrepreneurs of group 3 can pay the single tax and military levy for the first quarter of 2026 by May 20.
At the same time, the tax rates for this group are slightly different:
- for a single tax – 5% of income for the reporting period;
- for military duty – 1% of income.
Individual entrepreneurs in group 3 must submit a declaration for payment of a single tax from April 1 to May 11. It must contain the amount of profit that the entrepreneur received in January – March 2026 and the amount of taxes deducted.
Important! Starting in April, individual entrepreneurs engaged in security activities but who have not switched to the general taxation system in time may lose the right to work on a single tax. Due to changes in legislation that have expanded the list of activities prohibited for the simplified system, they will automatically be transferred to general taxation.
What mistakes do sole proprietors make most often in 2026?
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Even minor mistakes can lead to tax problems for entrepreneurs. Often, individual entrepreneurs exceed income limits, do not choose a single tax when registering, or lose their status due to debts or violations. There are also risks if you do not register for VAT on time when it is mandatory.
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Reporting errors also remain common: entrepreneurs sometimes do not file declarations due to lack of income, do not keep primary documents, or forget about mandatory forms. Problems also arise due to ignoring the requirements for using the PRR or PRRO.
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Financial details are no less important: payments must correspond to the declared KVEDs, and taxes must be paid using the correct details. Mixing personal and business funds, working in violation of the rules, or improperly closing a sole proprietorship can also lead to fines and additional inspections.