Ukraine self-employed net income calculator (ФОП group 3)
Your net income as a Ukrainian ФОП on group 3 is turnover minus a 5% single tax and a 1% military levy on that turnover, and a flat ЄСВ social contribution that does not vary with what you earn.
Worked example: with Annual turnover of 1,000,000, this model computes Net income / year 917,171.92. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How фоп group 3 in Ukraine is calculated
Group 3 of the simplified system taxes turnover, not profit. The 5% single tax applies to everything invoiced with no expense deduction of any kind, which is why the regime is dominated by service work with low costs and is a poor fit for anything that buys inventory.
ЄСВ, the unified social contribution, is the part that surprises people: it is a percentage of the statutory minimum wage, not of your income, so it is exactly the same amount whether you invoice a little or a lot. On a small year it is the largest single line; on a large one it disappears into the rounding.
The 5% rate is for non-VAT payers. A VAT-registered ФОП on group 3 pays 3% single tax and charges VAT instead, which is a different calculation entirely. Group 3 also carries an annual turnover cap set in minimum wages, and crossing it moves the business out of the simplified system.
Worked example
| Annual turnover (UAH) | 1000000 |
|---|---|
| Single tax (5%) ✓ | 50000 |
| Military levy (1%) ✓ | 10000 |
| ЄСВ (flat) ✓ | 22828.08 |
| Net income / year ✓ | 917171.92 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much net income from 1,000,000 UAH turnover in Ukraine?
The 5% single tax is 50,000 UAH, the 1% military levy is 10,000 UAH, and the flat ЄСВ is 22,828.08 UAH for the year (1,902.34 a month) — leaving roughly 917,172 UAH.
Why does ЄСВ not change with my income?
Because it is charged on the statutory minimum wage rather than on turnover. Every ФОП paying the minimum contribution pays the same amount, which is why it weighs heavily on a small year and barely registers on a large one.
What is the difference between the 5% and 3% rates?
The 5% single tax applies to a ФОП that is not registered for VAT. A VAT-registered ФОП on group 3 pays 3% single tax and charges and reclaims VAT separately — a different regime this page does not model.
Sources
- ДПС України — 2026 рік для ФОП: нові розміри єдиного податку та військового збору · checked 2026-08-22
- ФОП 3 група у 2026 році: ставки, ЄСВ 1 902,34 грн/міс, ліміт доходу 10 091 049 грн · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 2 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 2 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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