FOPs may not pay a military levy: when possible

This possibility is provided within one calendar month a year for some reasons stated in the legislation. In 2025, entrepreneurs who are in 1 and 2nd single tax groups will be obliged to pay a military fee of 800 UAH. However, in some cases, for some categories of business entities, this payment may be optional. This is stated in the article "24 Channel".

FOPs may not pay a military fee within one calendar month a year: information on periods of annual leave or temporary disability must be submitted simultaneously with a statement in an arbitrary form. Entrepreneurs of the 1st and 2nd groups of single tax who do not have employees are exempt from payment of military fees.

This privilege is set out in the transitional provisions of the Tax Code of Ukraine, which provide for the exemption from the payment of military fees for entrepreneurs with the right. It should be noted that from the moment of entry into force in December, the military levy from the income of individuals increases from 1. 5% to 5%. This applies to all types of income, including wages.