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16.01.2017

Changes in the single tax and unified social tax for individual entrepreneurs

WHAT ARE DIMENSIONS OF TAXES FOR INDIVIDUAL ENTREPRENEURES NOW? WHO IS NOW TO PAY UNIFIED SOCIAL TAX?

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 - info@kodex.ua