Single tax for entrepreneurs (SPD, FOP) in 2026

EN 2026

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Private entrepreneurs - single tax payers are divided into 3 groups:

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The following cannot be single tax payers:

1)The types of activities that are prohibited to private entrepreneurs:

• Organization and conduct of gambling, lotteries (except distribution of lotteries), betting (bookmaker betting, totalizator betting);
• currency exchange;
• production, export, import, sale of excisable goods (except retail sale of fuel and lubricants in containers up to 20 liters and sale of beer or table wines in the retail network);
• mining, manufacturing, further sale of precious metals and precious stones, except for the manufacture and sale of jewelry for personal use;
• mining, sale of minerals;
• activity of financial intermediaries, except for activities in the field of insurance, which is carried out by insurance agents, defined by the Law of Ukraine "On Insurance" (N 85/96-VR of 07.03.96), surveyors, accident commissioners and adjasters;
• enterprise management activities;
• postal services (except courier mail) and communications (except for activities that are not licensed);
• trading in art and antiques, organizing auctions of art or antiques;
• organizing and conducting tour events;
• technical testing and research;
• audit activity;
• lease of: a) land plots with an area of more than 0.2 hectares; b) residential premises with a total area of more than 400 square meters; c) office or industrial premises with a total area of more than 900 square meters;

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2) In addition, the following cannot be single tax payers:

• insurance (reinsurance) brokers;
• citizens of other states;
• entrepreneurs who have tax debt.

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How the income of private entrepreneurs who are sole proprietors is determined:

Income includes:

• total revenue received by the entrepreneur during the current quarter (year) ;
• payables for which the limitation period has expired;
• cost of goods (works, services) received free of charge during the reporting period;
• agent's (attorney's) income in case of rendering services or performing work under assignment, commission, transportation and forwarding contracts or agency contracts;
• loans that are received and not repaid within twelve months.

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Income does not include:

• passive income in the form of interest, dividends, royalties, insurance payments and reimbursements;
• Income received from the sale of movable and immovable property that belongs by right of ownership to an individual and is used in his/her economic activities.

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Accounting and reporting procedures:

After going through the Registration of SPD procedure, all entrepreneurs are required to keep a "Book of Income". Entries in the book are made daily (all daily revenue is entered), if there is daily activity. If the activity is not regular, the entry is made on days when there is revenue.

VAT entrepreneurs must keep a "Book of income and expenses" in which all expenses and income are recorded daily.

Entrepreneurs who pay a single tax are exempt from paying:
a) personal income tax on those types of income received from business activities and on which the single tax has been paid;
b) VAT on all types of activities (except for SPDs who voluntarily registered as VAT payers);
c) land tax on land plots used for business activities;
d) levy for the development of horticulture, viticulture and hop growing.

Entrepreneurs who are on the 1st and 2nd group and do not have employees may not pay the single tax:
- for the period of annual vacation (not more than one calendar month per year);
- for the entire period of illness, if the illness lasts thirty days or more.
The single tax that was paid for these periods can be credited against future tax payments.

Annual (quarterly) reporting of a private entrepreneur (SPD, FO-P) on the single tax in 2026.
Reporting deadlines by categories of single tax payers, forms and forms of tax declarations and reports, procedure for filling out tax declarations and reports.... Read more>>>>>>

 

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Which activities are prohibited for single tax payers >>>>>.

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