On December 12, 2025, the Law on the State Budget for 2026 was officially published. It establishes the new minimum wage for 2026 at UAH 8,647 and the subsistence level for able-bodied persons at UAH 3,328.
In light of these changes, the Union emphasizes that starting from January 1, 2026, the following mandatory payments and threshold amounts affecting taxation will be increased:
- Military Tax for Group 1 and 2 FOPs: UAH 864.70/month;
- Military Tax for Group 3 FOPs: No changes (1% of income);
- Single Tax for Group 1 FOPs: UAH 332.80/month;
- Single Tax for Group 2 FOPs: UAH 1,729.40/month;
- Single Tax for Group 3 FOPs: No changes (5% of income);
Unified Social Contribution (ESV) for all groups: UAH 5,707.02/quarter.
Income Limits in 2026
Income limits are directly linked to the minimum wage as of January 1 and remain unchanged throughout the year. In 2026, they are as follows:
- For Group 1 FOPs: UAH 1,444,049;
- For Group 2 FOPs: UAH 7,211,598;
- For Group 3 FOPs: UAH 10,091,049.
We recommend verifying your calculations in advance and taking these updated tax conditions into account when planning your operations for 2026.