Freelancer taxes
Freelancer tax in Ukraine
How freelancers are taxed in Ukraine for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.
Updated for the 2026 tax year · reviewed Sep 10, 2026
Ukraine freelancer tax regimes
Illustrative calculation for UAH 2,589,410 gross annual income.
| Single tax | UAH 129,471 |
| Military levy | UAH 25,894 |
| Unified social contribution (ESV) | UAH 22,828 |
| Total tax & contributions | UAH 178,193 |
| Effective rate | 6.9% |
| Net income | UAH 2,411,217 |
Assumptions
- Non-VAT 5% single-tax rate assumed
- ESV paid at the statutory minimum (22% of the minimum wage) for all 12 months
- Effective rate is total tax and contributions over gross revenue
Who it's for
- Annual revenue up to UAH 10,000,000 (2026)
- Non-VAT payer (5% rate; VAT-registered group-3 payers use 3%)
- Permitted activities only
Illustrative calculation for UAH 2,589,410 gross annual income.
| Personal income tax | UAH 466,094 |
| Military levy | UAH 129,471 |
| Unified social contribution (ESV) | UAH 456,562 |
| Total tax & contributions | UAH 1,052,126 |
| Effective rate | 40.6% |
| Net income | UAH 1,537,284 |
Assumptions
- Net profit = gross revenue minus the provided annual expenses
- ESV base clamped between 1x and 20x the monthly minimum wage
- Minimum ESV applies even at low or zero profit
- Effective rate is total tax and contributions over gross revenue
Who it's for
- No annual revenue limit
- Taxed on net profit (revenue minus documented expenses)
- Requires expense documentation
Illustrative calculation for UAH 2,589,410 gross annual income.
| Personal income tax | UAH 129,471 |
| Military levy | UAH 129,471 |
| Unified social contribution (ESV) | UAH 22,828 |
| Total tax & contributions | UAH 281,769 |
| Effective rate | 10.9% |
| Net income | UAH 2,307,641 |
Assumptions
- 5% preferential PIT for Diia.City gig specialists
- Military levy modelled at 5% (2026); the Diia.City stability guarantee may preserve 1.5%; flagged for review
- ESV at the statutory minimum (22% of the minimum wage)
- Effective rate is total tax and contributions over gross revenue
Who it's for
- Gig specialist of a Diia.City resident company
- No annual revenue limit
- Taxes and ESV are withheld / paid by the resident company
Frequently asked questions
- How does Sole proprietor: Group 3 (single tax) work for freelancers in Ukraine?
- Simplified 5% turnover tax for group-3 sole proprietors, plus military levy and ESV.
- How does General system (taxed on profit) work for freelancers in Ukraine?
- Standard system: 18% PIT and 5% military levy on net profit, plus 22% ESV.
- How does Diia.City gig specialist work for freelancers in Ukraine?
- Preferential 5% PIT for gig specialists of Diia.City residents, plus military levy and ESV.
- Are these Ukraine tax figures official advice?
- No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.
This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.