The Government of Ukraine is considering the introduction of a military levy for FOPs

In the conditions of martial law and in order to overcome problems with filling the state budget, the government of Ukraine is considering the possibility of introducing a military tax for individual entrepreneurs (PPOs).

At the moment, the military levy is paid only from the wages of employees and is 1.5%. FOPs do not pay this fee, but the situation may change with the adoption of a new draft law.

Today, more than 2 million FOPs are registered in Ukraine. Moreover, a record increase took place over the last 12 months (from February 1, 2023 to February 1, 2024) - about 315,000.

FPOs pay a single tax, VAT, VAT (general taxation system) on their income.

About why EUV is paid voluntarily during the period of martial law and 12 months after its end, provided that the seniority during this period will not be credited in case of non-payment. Many entrepreneurs have taken advantage of this norm, even those located in regions where military operations are not taking place. Not quite a logical initiative.

The military tax will be increased for individuals to 5%, which is sent to the state budget of Ukraine for military activities.

It is clear that the issue of introducing a military levy for FOPs is also very interesting for filling the budget.

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