The deadline for paying the military tax for February 2025 is the 20th.
Starting in 2025, sole proprietors (SPs) must pay the military tax for the first time, introduced by tax changes at the end of 2024. For failure to pay on time or underpayment of the amount, entrepreneurs face fines and penalties.
This was reported by the State Tax Service.
Penalties vary depending on the single tax group. For sole proprietors of groups 1, 2 and 4, the fine is 50% of the debt. In 2025, the military tax for these groups will be UAH 800, therefore, the fine is UAH 400.
For representatives of group 3, differentiated liability is provided, which is calculated according to the delay period. If the delay is less than 30 days, the fine will be 5% of the debt amount, and if more than 30 days – 10%. In addition, entrepreneurs will be forced to pay a penalty for each day of delay, starting from the 91st day.
According to the new rules, the military tax must be paid by all sole proprietors operating on the simplified taxation system. The rate for groups 1, 2 and 4 is 10% of the minimum wage (UAH 800 in 2025), and for group 3 – 1% of income for the reporting period.
Recall that in Ukraine it is again possible to close a sole proprietorship through the “Action” portal. The Ministry of Digital Development reminded that you can register as an entrepreneur through the application in just 15 minutes.
