The single tax for private entrepreneurs of the third group is 3% or 5% of the income of each quarter.
Personal entrepreneurs of the third group of the single tax pay several types of taxes. These include the single tax, the unified social contribution, and the military tax.
Channel 24 writes about this.
Personal entrepreneurs of the third group must pay a single tax. It is 3 or 5% of the income amount for each quarter.
The level of the single tax rate may be different:
- if the sole proprietor is a taxpayer, then for the current year it is 3%
- if the sole proprietor is not a VAT payer, then the rate is 5% of the income amount
Therefore, if a person chooses this type of tax, he must additionally register as a VAT payer.
Also, individual entrepreneurs must pay a single social contribution. It is 22% of the minimum wage. Since the minimum wage in Ukraine in 2024 is UAH 8,000, the unified social tax is UAH 1,760.
In addition, a sole proprietor of the 3rd group of the single tax must also pay a military tax.
This happens regardless of whether the sole proprietor is an employee or not. As an employee, an individual will pay a 5% military tax, and as a sole proprietor of the 3rd group of the single tax – 1% of income.
Recall that on October 10, the Verkhovna Rada adopted a bill on increasing taxes as a whole. In particular, for some Ukrainians, the military tax will increase from 1.5 to 5%. What and how much each Ukrainian will now pay and business – read on TSN.ua.
