{
  "$comment": "Machine-readable companion to https://valem.run/calculators/ukraine/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/ukraine/self-employed",
  "dataUrl": "https://valem.run/calculators/ukraine/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Ukraine фоп group 3 model by Valem (https://valem.run/calculators/ukraine/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/ukraine/self-employed/verify",
  "country": "ukraine",
  "countryName": "Ukraine",
  "formula": "self-employed",
  "formulaName": "ФОП group 3",
  "title": "ФОП 3 Група — Ukraine Freelancer Tax",
  "answer": "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.",
  "lang": "en",
  "currency": "UAH",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "ДПС України — 2026 рік для ФОП: нові розміри єдиного податку та військового збору",
      "url": "https://tax.gov.ua/media-tsentr/novini/968282.html",
      "checked": "2026-08-22"
    },
    {
      "label": "ФОП 3 група у 2026 році: ставки, ЄСВ 1 902,34 грн/міс, ліміт доходу 10 091 049 грн",
      "url": "https://monobank.ua/en/knowledge-base/fop/fop-3-grupa-2026",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual turnover (UAH)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "singleTax",
      "type": "number",
      "label": "Single tax (5%)",
      "format": "number",
      "formula": "$round(annualRevenue * $const.singleTaxRate, 2)"
    },
    {
      "name": "militaryLevy",
      "type": "number",
      "label": "Military levy (1%)",
      "format": "number",
      "formula": "$round(annualRevenue * $const.militaryLevyRate, 2)"
    },
    {
      "name": "socialContribution",
      "type": "number",
      "label": "ЄСВ (flat)",
      "format": "number",
      "formula": "$round($const.minWageMonthly * $const.esvRate * 12, 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualRevenue - singleTax - militaryLevy - socialContribution]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "1,000,000 UAH turnover — a typical IT contractor",
      "given": {
        "annualRevenue": 1000000
      },
      "expect": {
        "singleTax": 50000,
        "militaryLevy": 10000,
        "socialContribution": 22828.08,
        "netIncome": 917171.92
      }
    },
    {
      "description": "300,000 UAH turnover — the flat ЄСВ now dominates",
      "given": {
        "annualRevenue": 300000
      },
      "expect": {
        "singleTax": 15000,
        "militaryLevy": 3000,
        "socialContribution": 22828.08,
        "netIncome": 259171.92
      }
    }
  ],
  "spec": {
    "id": "self-employed-ukraine",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "singleTax": {
          "type": "number",
          "readOnly": true
        },
        "militaryLevy": {
          "type": "number",
          "readOnly": true
        },
        "socialContribution": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "singleTaxRate": 0.05,
      "militaryLevyRate": 0.01,
      "minWageMonthly": 8647,
      "esvRate": 0.22
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 1000000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.singleTax",
        "expr": "$round(annualRevenue * $const.singleTaxRate, 2)"
      },
      {
        "path": "$.militaryLevy",
        "expr": "$round(annualRevenue * $const.militaryLevyRate, 2)"
      },
      {
        "path": "$.socialContribution",
        "expr": "$round($const.minWageMonthly * $const.esvRate * 12, 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualRevenue - singleTax - militaryLevy - socialContribution]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'The 2026 figures are the official ones: a minimum wage of 8,647 UAH puts the minimum ЄСВ at 1,902.34 UAH a month, and the group 3 turnover cap at 10,091,049 UAH (1,167 minimum wages). Group 3 taxes turnover, not profit — the 5% single tax is charged on everything invoiced with no expense deduction at all, which is why it suits service work with low costs and suits nothing else. The 5% rate applies to non-VAT payers; a VAT-registered ФОП pays 3% plus VAT instead. This model assumes the minimum ЄСВ; a ФОП may elect a higher contribution base. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual turnover (UAH)",
              "bind": "$.annualRevenue",
              "placeholder": "1000000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "singleTaxTile",
                  "type": "statTile",
                  "label": "Single tax (5%)",
                  "bind": "$.singleTax",
                  "format": "number"
                },
                {
                  "id": "levyTile",
                  "type": "statTile",
                  "label": "Military levy (1%)",
                  "bind": "$.militaryLevy",
                  "format": "number"
                },
                {
                  "id": "esvTile",
                  "type": "statTile",
                  "label": "ЄСВ (flat)",
                  "bind": "$.socialContribution",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "ДПС України — 2026 рік для ФОП: нові розміри єдиного податку та військового збору",
                  "url": "https://tax.gov.ua/media-tsentr/novini/968282.html",
                  "date": "2026-08-22"
                },
                {
                  "label": "ФОП 3 група у 2026 році: ставки, ЄСВ 1 902,34 грн/міс, ліміт доходу 10 091 049 грн",
                  "url": "https://monobank.ua/en/knowledge-base/fop/fop-3-grupa-2026",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "1,000,000 UAH turnover — a typical IT contractor",
        "given": {
          "$.annualRevenue": 1000000
        },
        "expect": {
          "$.singleTax": 50000,
          "$.militaryLevy": 10000,
          "$.socialContribution": 22828.08,
          "$.netIncome": 917171.92
        }
      },
      {
        "description": "300,000 UAH turnover — the flat ЄСВ now dominates",
        "given": {
          "$.annualRevenue": 300000
        },
        "expect": {
          "$.singleTax": 15000,
          "$.militaryLevy": 3000,
          "$.socialContribution": 22828.08,
          "$.netIncome": 259171.92
        }
      }
    ]
  }
}