Main points
- Individual entrepreneurs of groups I, II, and IV pay military duty as 10% of the minimum wage monthly, i.e. 864.70 hryvnia.
- Instead, for Group III individual entrepreneurs, the amount of the special fee is calculated as 1% of income quarterly.
What you should know about military service for individual entrepreneurs / Collage of Channel 24
On the eve of the war, Volodymyr Zelensky signed a law extending the increased military levy. So, Ukrainians will have to pay it for another three years after the end of the war.
What is the amount of military duty in Ukraine?
However, the amount of the special tax is calculated differently. The details were explained by the State Tax Service of Ukraine.
For example, for employees and entrepreneurs on the general taxation system, this is 5% of the accrued salary or net annual taxable income, respectively.
However, sole proprietors have a slightly different rate:
- Groups I, II, IV – 10% of the minimum wage, i.e. 864.70 hryvnia ;
- Group III – 1% of the income received quarterly.
Please note! So, the size of the rate depends on the social indicators established by the law on the state budget for 2026. In particular, the minimum wage in Ukraine for this period is 8,647 hryvnias.
When do self-employed individuals have to pay military duty?
For individual entrepreneurs of groups I, II, IV, the deadline for paying military duty in advance is monthly, no later than the 20th of the current month inclusive (regardless of whether it is a working day).
At the same time, the legislation allows you to pay the fee for the entire quarter or year in advance, but within the current reporting period.
However, in case of non-payment or late payment, a fine of 50% of the fee amount is provided. In addition, a penalty is charged for each day of delay (from the 21st), in accordance with the Tax Code.
Please note that the amounts of accrued military duty, including advance payments, must be reflected in the tax return of the single tax payer , which is submitted by:
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Groups I, II – once a year (but it is worth reporting quarterly if the entrepreneur has exceeded the established income limit, changed the taxation group, or decided to abandon the simplified system);
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Group IV – annually no later than February 20.
What else is worth knowing about military service?
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For example, thanks to the military levy last year, 163.6 billion hryvnias were received into the general fund of the state budget, which ensured the financing of Ukraine's defense for 22 days.
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The continuation of the military levy after the end of the war was stipulated by the IMF requirements. In particular, the bill discussed the creation of a special fund in the budget for defense needs. People's Deputy Yaroslav Zheleznyak noted that this is where the money from the levy should go, and not to the general fund.