Since January 1, 2017 there have been changes in the size of the single tax and unified social tax (hereinafter - UST)!
In connection with the adoption of the Law of Ukraine which changed the minimum wage to 3200 hryvnias, the amount of payment of a single tax and the UST:
|
Group |
UST rate in 2017 |
single tax rate in 2017 |
|
1 group of single tax payers |
352 UAH in a month |
160 UAH in a month |
|
2 group of single tax payers |
704 UAH in a month |
640 UAH in a month |
|
3 group of single tax payers |
704 UAH in a month |
3% of VAT payer‘s income 5% of VAT non-payer‘s income |
Please note that now UST must be paid by all individual entrepreneurs, regardless of whether the income was received, or activities were carried out, except for pensioners, disabled people and 1 group of single tax payers.
Also note the need to check the details of accounts before each payment of taxes!
If you need our legal advice, please send us your request - [email protected]