From January 1, 2025, all sole proprietors (FOPs), except for electronic residents, must pay the Military Tax.

Amount of Military Tax for FOPs by groups

• FOPs of groups I, II, and IV pay 800 UAH/month
• FOPs of group III pay - 1% of income.

Deadlines for payment of the Military Tax:

1. Entrepreneurs on the single tax of groups I, II, and IV will do this monthly and in advance by the 20th of the current month. (for example, for January 2025, by January 20).

2. "Single tax" entrepreneurs of group III will pay the Military Tax based on the results of the quarter within the deadline for paying the Single Tax (i.e., within 10 days after the deadline for reporting for the quarter).
Deadlines for quarterly payment of the military tax.

For the 1st quarter – until April 19 (inclusive);
for the 2nd quarter until – July 19 (inclusive);
for the 3rd quarter until – October 19 (inclusive);
for the 4th quarter until – January 19 (inclusive).