If you are registered as a solo entrepreneur in Ukraine, you will have to pay taxes depending on the tax group you are in.
There are three tax groups for solo entrepreneurs:
Group 1 - you are in this group if you do not have employees and your yearly income from commercial activity does not exceed 1 002 000 UAH. The commercial activity that falls under this group is retail sale at markets and/or providing household services.
If you are in group 1, you can choose to pay taxes according to the simplified tax system:
The single social contribution, which is 1320 UAH
The single tax, which is 227 UAH
Group 2 - you are in this group if you have up to 10 employees and your yearly income does not exceed 5 004 000 UAH. The commercial activity that is covered by this group is providing services, production and/or sale of goods and running a restaurant.
You will have to pay the following taxes:
The single social contribution, which is 1320 UAH
The single tax, which is 1200 UAH
Group 3 - you are in this group if you have more than 10 employees and your yearly income does not exceed 7 0002 000 UAH. Any other commercial activity, which is not covered by group 1 and 2, falls under group 3.
You will have to pay the following taxes:
The single social contribution, which is 1320 UAH
The single tax, which is 5% from your income or 3% from your income, plus VAT.
As a solo entrepreneur you can also choose to pay taxes according to the general tax system. Then you pay the following taxes:
The single social contribution, which is 1320 UAH
18% from your yearly income
1,5% of military tax from your profit