BEHIND THE NUMBERS
How this calculation works
Worked example
5% single tax is UAH 15,000; 1% military levy is 3,000; three minimum ESV contributions are 3 × 1,902.34 = 5,707.02. Total: 23,707.02.
Example result: UAH 23,707.02
Zero revenue does not remove every charge
Groups 1 and 2 generally pay fixed monthly single tax and military levy. Minimum own ESV can also remain payable. Enter an exemption only after checking its legal basis for all selected months.
The revenue ceiling is annual
The tool combines this period’s revenue with the other revenue already counted this year. If that exceeds the group’s 2026 ceiling, it stops rather than silently applying the ordinary rate to an excess-rate or transition case.
Assumptions and rounding
- Eligible activities and group qualification have been checked.
- One unchanged group and ESV status throughout the selected 2026 months.
Questions about this calculator
Does the 3% option include VAT payable?
No. It is the single-tax percentage for a VAT-registered FOP; VAT must be calculated separately.
Are the maximum local rates compulsory everywhere?
No. Replace the example group 1/2 percentage with the rate set by the relevant local council.