A practical 2026 guide to the 1% military levy for Ukrainian group 3 FOPs: calculation, deadlines, reporting, payment details, relief, and calculator.
The base is revenue, not profit. Expenses, bank fees, and SSC do not reduce it. The amount goes into the quarterly single-tax return and is due on the same date as single tax; there is no separate return.
| Question | Answer |
|---|---|
| Rate | 1% of income |
| Tax base | Income under Article 292 of the Tax Code |
| Reporting period | Quarter, reported cumulatively within the year |
| Return | Single-tax return, form F0103309 |
| Filing deadline | 40 calendar days after quarter-end |
| Payment deadline | 10 calendar days after the statutory filing deadline |
| Budget classification code | 11011700 for FOPs on the simplified system |
| Separate return | Not required |
Enter quarterly income and choose your single-tax rate. The calculator separates military levy from single tax. It excludes SSC and, for the 3% option, VAT determined from VAT accounting records.
Enter your group 3 FOP income for the quarter. The result shows the 1% military levy and the single tax separately.
₴1,000.00
1% of income
₴5,000.00
5%
₴6,000.00
Military levy and single tax
Ukraine introduced the military levy on August 3, 2014 through Law No. 1621-VII, initially as a temporary source of defence funding focused mainly on individual income.
The rules changed substantially at the end of 2024. Laws No. 4015-IX and No. 4113-IX raised the general rate on most individual income to 5% and made single-tax businesses liable from January 1, 2025. Group 3 received its own rate of 1% of income.
Since July 1, 2026, military levy receipts have gone to a special fund of the State Budget for the remuneration of Armed Forces personnel. This is a tax liability, not a voluntary donation.
| Date | Change |
|---|---|
| August 3, 2014 | Law No. 1621-VII introduced the military levy |
| January 1, 2025 | Group 3 FOPs started paying 1% of income |
| April 15, 2026 | Law No. 4835-IX extended the levy for three calendar years after the year martial law ends |
| July 1, 2026 | Receipts moved to a special State Budget fund and new budget accounts opened |
The 1% rate covers group 3 single-tax payers — FOPs and legal entities, except e-residents. For a FOP, it is the same under the 5% without VAT and 3% plus VAT options.
Having employees does not change the owner's rate. Levy on business income and payroll levy withheld from employees are separate obligations.
For a newly registered FOP that elects group 3 immediately, the first levy period starts on the first day of the registration month, but not earlier than January 1, 2025.
The levy uses the same Article 292 income as single tax. In most cases, that is money actually received from business activity. The receipt date, not the invoice date, determines the quarter.
Costs are irrelevant to this calculation. If a client pays UAH 100,000 and the bank charges UAH 1,000, the base remains UAH 100,000. Contractor costs and SSC do not reduce it either.
Foreign-currency income is translated into hryvnia at the NBU official rate on the receipt date. For a 3% plus VAT payer, VAT excluded from single-tax income is also outside the military levy base. Refunds, mistaken transfers, agency agreements, and other non-standard movements require an Article 292 analysis.
Our broader guide explains group 3 FOP taxes, the income cap, and reporting in 2026.
A non-VAT FOP receives UAH 250,000 in a quarter. Military levy is UAH 2,500 and single tax is UAH 12,500, making UAH 15,000 before SSC. Under the 3% option, the levy stays at UAH 2,500 while single tax falls to UAH 7,500.
| Quarterly income | Military levy 1% | Single tax 5% | Single tax 3% |
|---|---|---|---|
| UAH 0 | UAH 0 | UAH 0 | UAH 0 |
| UAH 50,000 | UAH 500 | UAH 2,500 | UAH 1,500 |
| UAH 100,000 | UAH 1,000 | UAH 5,000 | UAH 3,000 |
| UAH 250,000 | UAH 2,500 | UAH 12,500 | UAH 7,500 |
| UAH 500,000 | UAH 5,000 | UAH 25,000 | UAH 15,000 |
| UAH 1,000,000 | UAH 10,000 | UAH 50,000 | UAH 30,000 |
Each additional UAH 100,000 of income adds exactly UAH 1,000 of military levy.
A group 3 FOP has 40 calendar days after quarter-end to file, followed by 10 days to pay. In calendar terms, payment falls on the 50th day after quarter-end.
When a non-working day shifts the filing deadline, do not count another 10 days from that shifted date. Payment is measured from the statutory filing date and has its own transfer rule. That is why the half-year 2026 return is due August 10 but payment is due August 19, not August 20.
| Reporting period | File by | Pay military levy by |
|---|---|---|
| Q1 2026 | May 11, 2026 | May 20, 2026 |
| Half-year 2026 | August 10, 2026 | August 19, 2026 |
| Nine months 2026 | November 9, 2026 | November 19, 2026 |
| Full year 2026 | February 9, 2027 | February 19, 2027 |
The MYFOP UA tax calendar brings together single-tax return, military levy, single tax, and SSC deadlines.
There is no separate return. A group 3 FOP uses single-tax return F0103309 and completes subsection 2 of Section VIII.
Line 23 shows the 1% levy cumulatively. Line 24 shows levy accrued for the previous reporting period, while line 25 is the current amount payable: line 23 minus line 24.
If Q1 income was UAH 100,000 and half-year cumulative income is UAH 260,000, line 23 is UAH 2,600, line 24 is UAH 1,000, and line 25 is UAH 1,600. You do not pay UAH 2,600 again.
| Line | What to enter |
|---|---|
| 23 | 1% of income, cumulatively |
| 24 | Levy accrued for the prior reporting period; blank in Q1 |
| 25 | Current amount payable: line 23 minus line 24 |
| 26–31 | Correction fields |
With no taxable income in the quarter, the military levy for that quarter is zero. Unlike groups 1, 2, and 4, group 3 does not pay a fixed monthly levy.
A zero levy does not always remove the filing obligation because group 3 reporting is cumulative. Earlier income in the same year still appears in subsequent returns, without being taxed twice.
If there has been no income or other reportable data since the start of the year, an interim return is generally not required. An annual return may still be necessary for the SSC appendix or other figures, so assess the whole return rather than the levy alone.
Military levy is a separate payment to the budget account for the FOP's tax address. Since July 1, 2026, simplified-system FOPs use budget classification code 11011700.
The code is not an IBAN. The account depends on territory and may change. Verify it in the private Tax Service e-cabinet or on the official payment accounts page before every payment.
Current payment uses payment type code 101. A business-account payment can say ‘101 Military levy for Q2 2026’. A payment from another account should also identify the FOP and tax number.
After payment, check the integrated taxpayer card. A bank receipt confirms dispatch, while the card shows how the Tax Service credited the money.
Multiplying by 1% is rarely the problem. Errors usually start with the income base, reporting period, or payment account.
Article 124 of the Tax Code applies to late military levy payment by group 3 FOPs. A non-intentional delay carries a 5% penalty when paid up to 30 calendar days late and 10% after more than 30 days. Intentional violations can carry higher sanctions, and late-payment interest may also apply under Article 129.
An error in a filed return is corrected through an adjusting return or a current return under the Tax Code rules. A random top-up without correcting the figures may not fix the accrual in the integrated taxpayer card.
For a payment sent to the wrong account, inspect both taxpayer cards and apply for a refund or transfer. Until corrected, the intended liability may remain unpaid.
Following the 2026 amendments, the levy does not end when martial law ends. Law No. 4835-IX keeps it in force through December 31 of the third calendar year following the year in which martial law is terminated or cancelled.
For illustration only, if martial law ended during 2027, the current rule would keep the levy through December 31, 2030. This explains the formula; it is not a prediction.
Work through these steps in the same order after quarter-end:
Connect PrivatBank or Monobank accounts so MYFOP UA can collect income by quarter and calculate military levy.
One percent of income determined under Article 292 of the Tax Code, for both the 5% without VAT and 3% plus VAT options.
Multiply quarterly taxable income by 0.01. UAH 180,000 of income creates a UAH 1,800 levy.
Quarterly, within 10 calendar days after the statutory filing deadline. For 2026 periods, payment dates are May 20, August 19, and November 19, 2026, and February 19, 2027.
No. Group 3 pays after each quarter. Monthly advances apply to groups 1, 2, and 4.
No taxable income means zero levy, although a return may still be required because of cumulative figures, SSC, or other reportable data.
It is 1% for group 3 business income. The 5% rate applies to other categories, including general-system FOP taxable profit.
No. The levy is based on Article 292 income, not profit after expenses.
In subsection 2 of Section VIII of form F0103309: cumulative levy in line 23, prior accrual in line 24, and current amount payable in line 25.
No. It is reported in the ordinary single-tax return.
The account for the FOP's tax address under budget code 11011700. Verify the current IBAN in the Tax Service e-cabinet.
January 1, 2025, first reported in the Q1 2025 return.
No. Current law keeps it through December 31 of the third calendar year following the year martial law ends.
3rd group FOP in 2026: 5% single tax, 1% military levy, minimum SSC of UAH 1,902.34, income limit of UAH 10,091,049, reporting, and payment deadlines.
Read articleMYFOP UAHow MYFOP UA collects income from PrivatBank and Monobank, converts foreign-currency payments to UAH, calculates 3rd group FOP taxes, and shows deadlines and payment accounts.
Read articlePayment accountsPayment accounts for single tax, military levy, and SSC depend on the region and community. The service shows details after choosing the main FOP community.
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