August 24, 20264 min read
Taxes
What MYFOP UA calculates for 3rd group FOPs
A concise overview of what is currently included: single tax, military levy, SSC, and tax return deadlines for 3rd group FOPs in Ukraine.
A concise overview of what is currently included: single tax, military levy, SSC, and tax return deadlines for 3rd group FOPs in Ukraine.
MYFOP UA is built for 3rd group sole proprietors in Ukraine. The current scenario is simplified tax system, 5% single tax, and no employees.
This focus keeps different tax regimes from being mixed inside one interface.
The service uses income from connected banks and calculates single tax and military levy as a percentage of income for the reporting quarter.
SSC is shown as a fixed quarterly payment based on tax reference rules.
The calculation separates the quarter when taxes are paid from the reporting quarter they are calculated for.
That makes it easier to understand why the first quarter of a year can include a payment for the fourth quarter of the previous year.
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 articleUkraine group 3 FOP military levyA practical 2026 guide to the 1% military levy for Ukrainian group 3 FOPs: calculation, deadlines, reporting, payment details, relief, and calculator.
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.
Read article