A Group 2 sole proprietor is one of the most common formats for small businesses in Ukraine. For entrepreneurs working in services, trade, catering, and businesses without large turnover, this format is convenient because taxes in Group 2 are mostly fixed: every month or every quarter, a specific amount must be paid, rather than a percentage of every hryvnia of income.
Every year, tax rates for Group 2 sole proprietors change because they depend on the minimum wage. In 2026, entrepreneurs of this type have three main mandatory payments: the single tax, the military levy, and the Single Social Contribution.
The single tax is paid at a rate of 20% of the minimum wage. In 2026, this amounts to UAH 1,729.40 per month. It is paid monthly and does not depend on the entrepreneur’s actual income.
The military levy is 10% of the minimum wage, or UAH 864.70 per month. It is paid monthly.
The Single Social Contribution (SSC) is 22% of the minimum wage, or UAH 1,902.34 per month. It is important not only as a mandatory payment, but also as a contribution that affects the entrepreneur’s insurance record. It is paid quarterly.
In total, calculated on a monthly basis, a Group 2 sole proprietor must pay UAH 4,496.44 in taxes and contributions. For the entire year of 2026, a Group 2 sole proprietor will pay UAH 53,957.28.
A Group 2 sole proprietor pays the single tax and the military levy in advance — no later than the 20th day of the current month. For example, taxes for March must be paid by March 20, not after the end of the month.
The SSC works differently: as noted above, it is paid quarterly, by the 20th day of the month following the end of the quarter.
For the first and second quarters of 2026, the deadline falls on the 20th, because April 19 and July 19 are weekends.
It is important not only to know the amount of taxes, but also not to miss the payment deadlines, as this may result in fines. To avoid problems, we recommend adding the payment dates to your calendar or setting reminders on your phone or in your banking app, as well as checking the tax calendar at the beginning of each month. Also, do not postpone tax payments until the last day before the deadline, so that technical issues with a server or network do not delay the payment.
In 2026, a Group 2 sole proprietor has a clear but regular tax model. The main payments are fixed, so they are easy to plan in advance: an entrepreneur can calculate their tax obligations for the year ahead down to the exact kopeck.
Need help managing your sole proprietorship? Alfa Gold experts are always at your service — contact us!
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