Main points
- April 20 is the last day for individual entrepreneurs to pay the single social contribution, single tax, and military levy to avoid fines.
- Sole proprietors involved in military service are exempt from paying taxes during their service if they were mobilized before starting a business.
What an individual entrepreneur must do on April 20 / UNIAN
April 20 is an important date for Ukrainian individual entrepreneurs: it is the last day when a number of tax payments must be closed in order to avoid fines in the future. These include the single social contribution, the single tax, and military levy.
What taxes do individual entrepreneurs have to pay in April 2026?
Tax consultant Mykhailo Smokovich explained exactly how much entrepreneurs have to pay depending on the group.
What all sole proprietors must pay:
- single social contribution (SSC) for the first quarter of 2026 – 5,707.02 hryvnias.
Individual entrepreneurs of 2 groups:
- single tax for April – 1,729.40 hryvnias;
- Military fee for April – 864.70 hryvnia.
Individual entrepreneurs of group 1:
- single tax for April – 332.80 hryvnia;
- Military fee for April – 864.70 hryvnia.
Payment of military duty and single tax for individual entrepreneurs registered in the territories of hostilities is voluntary,
– the expert reminded.
Who can avoid paying military duty?
First of all, these rules apply to entrepreneurs who are doing military service, writes the State Tax Service.
The law provides that individual entrepreneurs are exempt from paying tax throughout their entire service period, but only on the condition that they:
- were mobilized during general mobilization;
- or involved in carrying out mobilization tasks in positions provided for by wartime staffing;
- or signed a contract for service.
Moreover, the exemption applies not only to military duty. It also applies to the single tax, personal income tax, and single social contribution, along with the submission of reports.
However, there is an important nuance: the entrepreneur must be registered as an individual entrepreneur before the draft. If a person opened a business after mobilization or signing a contract, the benefit does not apply to them.
New taxes in Ukraine: why can the activities of individual entrepreneurs be complicated?
At the end of March 2026, the Ministry of Finance published a new version of the tax bill. A few days ago, an article appeared in Bloomberg, which stated that the IMF is concerned about the delay of Ukrainian deputies in adopting the bill. This document is one of the requirements for continuing financial assistance to Ukraine within the framework of the $8 billion package.
24 Channel found out what exactly could change for individual entrepreneurs and consumers.
The draft law mostly complicates the activities of individual entrepreneurs, because in addition to the threshold amount for introducing VAT, there is another list of requirements that the State Tax Service can interpret at its discretion. For example, what is an individual entrepreneur who has an employment relationship, how is this correlated, etc.
Yuri Shchedrin,
analyst at the NGO “Center for Urban Development”
In Ukraine, there is actually a problem with large chains using schemes such as splitting businesses into individual entrepreneurs. However, this problem should be dealt with differently, because we have financial monitoring.
The tax office can check this or that business, and accordingly, see the real picture. However, they want to do this not specifically and separately with those businesses that violate the rules, but a priori with all businesses. Therefore, those entrepreneurs who work honestly and pay all taxes will be forced to justify themselves.
Accordingly, we will not work as much as possible with black and gray business, but will try to fight white,
– says the analyst.
At the same time, there are currently many areas in Ukraine that require attention, including smuggling at customs, the alcohol, cigarette, and fuel markets. This is where additional funds can be accumulated more quickly without risk to economic activity.
What else should individual entrepreneurs in Ukraine know?
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For activities without registration as an individual entrepreneur, a fine of 340 hryvnia is provided, and for economic activities without registration – from 17 to 34 thousand hryvnia with confiscation. In case of repeated violation, the fine is from 34 to 85 thousand hryvnia with confiscation, and improper record-keeping can lead to a fine of 51 to 136 hryvnia.
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Individual entrepreneurs of groups I, II, IV pay military duty as 10% of the minimum wage monthly, i.e. 864.70 hryvnia. However, for individual entrepreneurs of group III, the amount of the special duty is calculated as 1% of income quarterly.
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Switching to a general taxation system for individual entrepreneurs may be more advantageous due to the absence of income limits and the ability to reduce the tax burden by paying taxes on profit rather than turnover.
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Disadvantages of the general system include higher taxes (18% personal income tax, 5% military levy, 22% social security contribution) and more complicated accounting, which may be disadvantageous for large turnover with small margins.