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!
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