Taxes for individual entrepreneurs in 2026: how they are changing and who needs payment terminals
Kyiv • UNN
In 2026, tax rates for individual entrepreneurs will not increase, but the increase in the minimum wage and living wage will lead to an increase in deductions. The changes will affect the single tax, military levy, and unified social contribution, as well as annual income limits.
In 2026, tax rates for individual entrepreneurs will not increase, but they will still have to pay more, as the minimum wage and living wage, from which taxes and fees are calculated, will increase, writes UNN.
We tell you how much more you will have to pay, and also which individual entrepreneurs will have to pay value added tax.
Minimum wage and living wage in 2026
From January 1, 2026, the minimum wage will increase from 8,000 to 8,647 UAH. The living wage for able-bodied persons from January 1, 2026, will be 3,328 UAH instead of 3,028 UAH.
How accruals for individual entrepreneurs will change
The increase in the minimum wage and living wage will increase the amount of single tax, military levy, and social contribution for individual entrepreneurs working under the simplified taxation system.
Single tax:
- Individual entrepreneurs of group I - 332.8 UAH;
- Individual entrepreneurs of group II - 1729.4 UAH.
For entrepreneurs in group III of taxation, the single tax is 5% (without VAT) or 3% (with VAT) of the income amount.
The military levy for individual entrepreneurs of groups I and II will be 864.7 UAH per month (previously 800 UAH). Individual entrepreneurs of group III will continue to pay a military levy of 1% of their income.
The minimum single social contribution - 22% of the minimum wage - will again become mandatory from 2026. In 2026, all groups of individual entrepreneurs will pay 1902.34 UAH of SSC instead of 1760 UAH.
The right not to pay SSC for themselves will remain for individual entrepreneurs who also work as hired employees and for whom the employer already pays the contribution, as well as military personnel under contract without hired employees.
Annual income limits
Annual income limits for individual entrepreneurs also depend on the minimum wage. These limits are set on January 1 of the year and remain unchanged until the end of the year.
Thus, the annual limits for individual entrepreneurs in 2026 will be as follows:
- Group I – 1,444,049 UAH;
- Group II – 7,211,598 UAH;
- Group III – 10,091,049 UAH.
Payment terminals for entrepreneurs
Starting next year, all individual entrepreneurs, regardless of the group, must install a cash register and give the client the opportunity to pay for the purchase with a card. Refusing cashless payment will be prohibited. An exception is made for those who work in combat zones or in temporary occupation.