Main points
- Individual entrepreneurs must pay taxes, including military duty and single tax, by March 20, 2026.
- You must submit an application for a change or refusal from the simplified taxation system by March 16, and a declaration for 2025 by April 30.
What should FOPs do in March / Collage 24 Channel
Individual entrepreneurs must pay all taxes on time. This includes military duty, single social contribution, and single tax.
What should individual entrepreneurs do in March?
For representatives of two groups of individual entrepreneurs, in particular, the rates of personal income tax and military service have changed, as reported by the State Tax Service.
From January 1, 2026, the following indicators were established:
- Individual entrepreneurs of group 1 – 332.80 hryvnias (no more than 10% of the subsistence minimum);
- Individual entrepreneurs of group 2 – 1,729.40 hryvnias (no more than 20% of the minimum wage).
Military service for individual entrepreneurs of the first, second, and fourth groups is set at 864.70 hryvnias (this is 10% of the minimum wage).
Important! They must be paid by March 20, 2026.
At the same time, from August 1, 2023, individual entrepreneurs of groups 1 and 2 have the right not to pay the single tax and military levy. But only on condition that their tax address is located in the territory of hostilities or temporary occupation. It is possible not to pay these two taxes from the month of the beginning of hostilities or occupation.
In particular, tax consultant Mykhailo Smokovich told what else entrepreneurs must do during March 2026:
- Submit an application for the application of the simplified system. This is necessary for those who plan to change the single tax group or choose a single tax from April 1 of this year. The deadline is March 16.
- In addition, you should submit an application for refusal of the simplified system. This is relevant for Ukrainians who want to switch from the single tax to the general system from April 1. This issue must be resolved by March 20.
Individual entrepreneurs who were on the general taxation system in 2025 (even for one day) must submit a self-employed person's declaration of property status and income for 2025. The deadline is already somewhat longer – until April 30.
At the same time, the Tax Calculation (Combined Report) for the period from January to March does not need to be submitted now. This will need to be done in one report per quarter (i.e., for example, for the 1st quarter of 2026 – from April 1 to May 11, 2026).
Please note! At the same time, this does not apply to group 3 – they have already submitted all the necessary reports and paid taxes.
What else should Ukrainians know?
- The Verkhovna Rada failed to pass bill No. 14025 on taxation of digital platforms. It is also known as the “OLX tax.” Only 168 deputies of the People's Deputies voted “in favor.”
- In addition, individual entrepreneurs can now submit applications to the Register of Losses. This concerns business losses due to the war. You can submit an application on the “Diya” portal.