3rd group FOP in 2026: taxes, income limit, reporting, and payment deadlines

The short version

For a 3rd group FOP without VAT in 2026, the core tax setup is 5% single tax and 1% military levy on received income, plus minimum SSC of UAH 1,902.34 per month unless the FOP has a legal exemption. The annual income limit for the 3rd group is UAH 10,091,049.

Below is a practical overview of how much to pay, when to file the return, what happens with no income, and how to calculate foreign-currency income.

Taxes for 3rd group FOPs in 2026

The single tax rate is 5% of income for FOPs without VAT, or 3% for VAT payers. The military levy adds another 1% of received income.

For most 3rd group FOPs without VAT, each UAH 100,000 of income means setting aside UAH 5,000 for single tax and UAH 1,000 for military levy.

SSC is calculated separately and does not depend on income. In 2026, the minimum contribution is UAH 1,902.34 per month, or UAH 5,707.02 per quarter.

Income limit for the 3rd group in 2026

The annual income limit for 3rd group FOPs in 2026 is UAH 10,091,049. It equals 1167 minimum wages set as of January 1 of the relevant year.

The limit is calculated for the calendar year, not for the previous 12 months.

If a 3rd group FOP exceeds the allowed income volume, the excess is taxed at 15%. The entrepreneur also has to move to another tax regime from the next quarter according to the Tax Code rules.

That is why it is better to track the limit after each quarter, not only at the end of the year.

When the quarterly return is filed

The reporting period for 3rd group FOPs is a quarter. The declaration is filed within 40 calendar days after the last day of the reporting quarter. If the deadline falls on a weekend or holiday, it moves to the next operating day.

The declaration is cumulative. The half-year declaration includes income for the first six months, and the nine-month declaration includes income for the first nine months.

For the first half of 2026, the filing deadline was August 10, 2026.

When single tax and military levy are paid

The single tax is paid within 10 calendar days after the deadline for filing the quarterly declaration. The military levy for the 3rd group is paid for the same reporting period.

For Q2 2026, based on the half-year declaration, the last day to pay single tax and military levy for 3rd group payers is August 20, 2026.

SSC has its own deadline. For FOPs, the deadline to pay SSC for themselves is the 19th day of the month following the quarter. If that date falls on a weekend or non-working day, it moves to the next working day.

That is why SSC, single tax, military levy, and declaration deadlines do not always match.

Do taxes apply if there was no income?

If a 3rd group FOP had no income, the 5% single tax and 1% military levy are not charged because both payments depend on actual received income.

SSC works differently. In the general case, FOPs on the simplified tax system pay it regardless of whether there was business activity or income. In 2026, the minimum amount is UAH 1,902.34 per month.

There are exceptions. For example, FOPs may be exempt from paying SSC for themselves if an employer has already paid at least the minimum insurance contribution for them. Separate exemptions also apply to pensioners, people with disabilities, and other categories defined by law.

Is a zero declaration required?

Not always.

If a 3rd group FOP had no income and no other indicators to declare during Q1, the half-year, or nine months, the declaration for that period is generally not required.

But if income existed in Q1 and there was no new income in Q2, the cumulative principle still matters. Previously declared income appears in the next report, while tax on the same amount is not paid twice.

How to calculate foreign-currency income

This is especially important for IT specialists, consultants, designers, marketers, and other FOPs receiving payments from foreign clients.

Foreign-currency income should be converted into UAH using the official NBU exchange rate on the income receipt date. For money received into a FOP foreign-currency bank account, the income date is the date when the bank credits the money to the entrepreneur's current account.

For example, if USD 1,000 arrives to the FOP account, income in UAH is calculated using the official NBU rate on that exact crediting date.

When currency is later sold, the Tax Code does not require separately calculating and adding exchange-rate difference to FOP income.

Separate rules may apply to funds received through Payoneer, Wise, and other payment systems, so those cases should be reviewed based on how the money is received.

What counts as income

For FOPs on the single tax system, income generally means funds actually received from business activity in cash or non-cash form.

But not every account movement is automatically taxable income. Refunds to customers, mistaken transfers, and some other operations have separate rules. For unusual transactions, it is better to define the tax status first and only then include the amount in the calculation.

How to avoid missing dates and manual calculations

The hardest part is usually not the tax rates. Calculating 5% and 1% is easy. Mistakes are more likely when a quarter has many payments, several bank accounts, foreign-currency income, different dates, and separate deadlines for single tax, military levy, SSC, and the declaration.

MYFOP UA is built specifically for 3rd group FOPs without VAT. The service works with PrivatBank and Monobank, automatically collects income from connected FOP accounts, shows the UAH equivalent for foreign-currency payments, calculates single tax, military levy, and SSC by quarter, and shows deadlines and payment details.

Instead of a separate spreadsheet, manual exchange-rate lookup, and several tax dates, you can see the key FOP information in one account.

What to remember

For a 3rd group FOP without VAT, the basic tax load is 6% of income: 5% single tax and 1% military levy. SSC is paid separately, with a minimum of UAH 1,902.34 per month unless there is an exemption.

The annual income limit in 2026 is UAH 10,091,049. The declaration is filed quarterly, and single tax plus military levy are paid after the relevant reporting period ends.

If you receive foreign-currency payments, the UAH equivalent based on the NBU rate on the date of receipt matters for the income calculation.

And if you do not want to keep income, rates, taxes, dates, and payment details in your head, MYFOP UA can help keep them together.

FAQ about 3rd group FOPs in 2026