Tax deadlines for individual entrepreneurs: what must be paid and filed by the end of October

In October, a number of important tax deadlines for Ukrainian individual entrepreneurs (FOPs) are coming to an end. October 19 was the last day to pay the SSC for the third quarter, as well as advance payments of personal income tax and the military levy for entrepreneurs on the general taxation system. On October 20, the deadline expires for paying the single tax for FOPs in the first and second groups, the military levy, and filing certain types of reports.

What amounts need to be transferred, who is entitled to benefits, and what threatens those who pay late is explained by UNN.

October tax deadlines: who they apply to and which payments are mandatory

First of all, it is necessary to discuss October 19 and 20, 2026, which mark two different periods for fulfilling tax obligations. Some payments concern the results of business activity for July–September, while others must be paid directly for October. The amount of the obligations itself depends on the taxation system, the single-tax group, the presence of hired employees, and the taxpayer's VAT status.

For example, FOPs in the first and second groups generally pay fixed monthly amounts. Entrepreneurs in the third group calculate the single tax and military levy depending on the income received and report quarterly. A different mechanism applies to entrepreneurs on the general taxation system: personal income tax and the military levy are calculated based on net taxable income.

However, the SSC "for oneself" is a separate obligation that should not be confused with the single tax.

What FOPs had to pay by October 19: SSC, personal income tax, and the military levy

Monday, October 19, was the last day to pay the single social contribution for the third quarter of 2026 for entrepreneurs who do not have a legal exemption from this payment.

In 2026, the minimum wage is UAH 8,647. Accordingly, the minimum SSC at a rate of 22% amounts to:

• UAH 1,902.34 for one month;
• UAH 5,707.02 for three months;
• UAH 22,828.08 for a full year.

Therefore, an FOP on the simplified system who was required to pay the minimum SSC for all three months of the third quarter had to transfer UAH 5,707.02.

For entrepreneurs on the general taxation system, the SSC is calculated based on income subject to personal income tax, taking into account the minimum and maximum contribution bases. In the absence of income, separate rules apply.

October 19 was also the deadline for entrepreneurs on the general taxation system to pay advance contributions for personal income tax and the military levy for the third quarter. Currently, the personal income tax rate is 18%, and the military levy rate is 5%. Both payments are calculated based on net taxable income, that is, the difference between the revenue received and documented expenses related to business activity.

For example, if net taxable income for the quarter amounted to UAH 40,000, the calculated personal income tax would be UAH 7,200, while the military levy would be UAH 2,000. If the calculated advance payment for the relevant quarter was negative, the advance is not paid. 

Single tax and military levy: when they must be paid

October 20 is the last day to pay the single tax for October for FOPs in the first and second groups. In this regard, it should be recalled that as of January 1, 2026, the maximum monthly rate for the first group is UAH 332.80, and for the second group, UAH 1,729.40. It is important to take into account that these are maximum figures. The actual single-tax rate for the relevant territorial community is set by the local council.

Entrepreneurs in the first, second, and fourth groups also pay the military levy separately. In 2026, its amount is UAH 864.70 per month, or 10% of the minimum wage.

Thus, at the maximum single-tax rate and in the absence of benefits, the monthly payments amount to:

• FOP in the first group – UAH 1,197.50 for the single tax and military levy combined;
• FOP in the second group – UAH 2,594.10;
• FOP in the fourth group – UAH 864.70 in military levy, while the single tax is paid according to separate quarterly rules.

The SSC "for oneself" is not included in these amounts.

Also by October 20, employers, including individual entrepreneurs with employees, must pay the SSC accrued for September 2026. For entrepreneurs on the general taxation system engaged in the retail sale of fuel, the deadline for paying the special advance payment of personal income tax for each respective place of trade also falls on this date.

What tax reports must be submitted by the end of October

In addition to paying taxes, October 20 is the deadline for submitting a number of tax returns for September 2026. This primarily concerns entrepreneurs who have VAT-payer status. They must submit a value-added tax return for September.

The following must also be submitted by this date:

• an excise tax return — by taxpayers who carry out the relevant taxable transactions;
• a land tax return for September — in cases where monthly reporting is required and an annual return was not submitted;
• royalty payment returns — for the relevant types of activities.

A separate requirement applies to entrepreneurs on the simplified taxation system who have exceeded the income limit established for their group. They must submit an application to switch to another rate or to opt out of the simplified taxation system.

However, individual entrepreneurs with employees do not have to submit the monthly unified tax report specifically on October 20. Since January 1, 2026, entrepreneurs and persons engaged in independent professional activities have submitted unified reports on personal income tax, the military levy, and the SSC quarterly, with the figures broken down by month. The deadline for submitting this report for the third quarter is November 9, 2026. Legal entities will continue to report monthly.

Which taxes do Group 3 individual entrepreneurs not have to pay in October 

Tax authorities have established a different schedule for Group 3 entrepreneurs to fulfill their tax obligations. They do not have to pay the single tax and military levy on income for the third quarter specifically on October 20.

In 2026, the following rates apply to Group 3:

• 5% of income — for non-VAT payers;
• 3% of income — for VAT payers;
• 1% of income — military levy.

The single-tax payer's return for the nine months of 2026 must be submitted no later than November 9, inclusive. The deadline for paying the single tax and military levy for July–September has currently been set in Ukraine as November 19, 2026.

For example, if a Group 3 entrepreneur who is not a VAT payer received UAH 150,000 in income in the third quarter, they must pay UAH 7,500 in single tax and UAH 1,500 in military levy. However, the deferral of these payments does not apply to the SSC payable for themselves. In the absence of exemptions, it had to be paid for the third quarter by October 19.

Group 3 entrepreneurs registered as VAT payers must also comply with the deadlines for submitting the monthly VAT return.

Who may not pay taxes and the SSC: exemptions and exceptions in 2026

Not all registered entrepreneurs are required to pay the same amounts. The legislation provides for several categories of individual entrepreneurs who may qualify for exemption from certain payments. In particular, the following are exempt from paying the SSC for themselves under the prescribed conditions:

• old-age pensioners;
• entrepreneurs with disabilities who receive a pension or social assistance;
• certain other categories of persons.

An individual entrepreneur may also not pay the SSC for months for which an employer has already paid an insurance contribution on their behalf in an amount no less than the minimum.

Tax legislation provides separate guarantees for mobilized entrepreneurs and individual entrepreneurs performing military service under contract. Depending on the conditions established by law, they may be exempt from paying the SSC, single tax, personal income tax, and military levy for the relevant period of service.

The benefits also apply to certain entrepreneurs in the first and second groups whose tax address is located in areas of hostilities or temporary occupation. Under the conditions stipulated by the Tax Code, they have the right not to pay the single tax and military levy during the relevant period. However, merely being located in a frontline region does not automatically guarantee exemption: the tax address, registration date, and official list of territories are important.

In addition, individual entrepreneurs in the first and second groups who have no employees may, under certain conditions, use benefits during annual leave or prolonged illness.

How to check tax payments and what you may face for violating payment deadlines 

You can check the status of your tax settlements through the Electronic Taxpayer Account. To do so, you need to log in using an electronic signature or another available means of identification and open the "Status of settlements with the budget" section. It displays accruals, payments, overpayments, and arrears for individual taxes and fees.

Before transferring funds, you should check the current account details, the amount of the liability, and the payment purpose. After making the payment, it is advisable to save the bank confirmation and ensure that the funds have been credited properly. In addition, when submitting a tax return electronically, it is worth checking that Receipt No. 2 has been received, as it confirms that the reporting has been accepted by the supervisory authority.

It should also be emphasized that Ukrainian legislation provides for financial liability for violating tax deadlines. In particular, for late payment of the single-tax advance payment, an individual entrepreneur in the first or second group may be subject to a fine equal to 50% of the tax rate established for them. A separate fine equal to 50% of the fixed military levy rate is предусмотрed for violating the deadlines for paying the fixed military levy. Late payment of the SSC is subject to a fine of 20% of the unpaid amount and a penalty of 0.1% of the underpayment for each day of delay. Failure to submit a tax return or late submission generally incurs a fine of 340 hryvnias, while a repeated similar violation within a year, under the conditions established by law, incurs a fine of 1,020 hryvnias.

At the same time, it should be taken into account that during martial law, special provisions apply regarding the liability of taxpayers who objectively had no possibility of fulfilling their obligations on time. Such circumstances must be confirmed in accordance with the procedure established by law.

If payment has already been overdue, the entrepreneur should repay the debt as soon as possible, check the status of the settlements, and determine whether there are legal grounds for exemption from penalties.

Let us remind you

In 2026, tax rates for individual entrepreneurs will not increase, but they will still have to pay more, as the minimum wage and subsistence minimum, on which taxes and fees are calculated, will increase.