In September 2026, the military levy for entrepreneurs of the first and second groups of the simplified tax system will not change - it remains 864.70 hryvnias per month. No automatic increase is foreseen at the beginning of the month, confirms the State Tax Service of Ukraine.
The amount is calculated as 10% of the minimum wage as of January 1 of the reporting year. Since the minimum wage in 2026 is 8,647 hryvnias, the monthly payment for individual entrepreneurs of the first, second, and fourth groups comes out to exactly 864.70 hryvnias. It must be paid no later than the 20th of the current month.
The tie to the indicator as of January 1 means that the amount is not revised during the year - unless, of course, the legislation changes, notes the State Tax Service.
Rates for other groups of individual entrepreneurs
Third group - 1% of received income (not a fixed amount).
General taxation system - 5% of net taxable income.
The military levy is a separate payment; it is not a single tax and is not included in the unified social contribution. For comparison: the maximum single tax rate in 2026 for individual entrepreneurs of the first group is 332.80 hryvnias per month, for the second - 1,729.40 hryvnias per month.
The collected funds are credited to the state budget and directed to finance the security and defense sector of Ukraine.
