Tools · Calculator
Which tax system to choose?
We compare every simplified sole-proprietor group and an LLC on the general system — using Ukrainian 2026 tax rules. Tweak the inputs; numbers recalc instantly.
Your business
Payroll snapshot
Payroll accrued50,000 ₴/mo
Employer social tax (22% on top)11,000 ₴/mo
Total payroll cost incl. ESV61,000 ₴/mo
Net take-home per employee19,250 ₴/mo
Taxation systems compared
Based on 2026 Ukrainian tax rules. Minimum wage UAH 8,647; sole proprietor ESV UAH 1,902.34/month.
Sole prop · Group 1
Business taxes per year37,198 ₴
Effective tax load1.2%
Owner take-home / year
790,802 ₴
✕ No employees allowed
Cash register: not required
Best choice
Sole prop · Group 2
Business taxes per year53,957 ₴
Effective tax load1.8%
Owner take-home / year
774,043 ₴
✓ Available
Cash register: required
Sole prop · Group 3 · 5% turnover
Business taxes per year202,828 ₴
Effective tax load6.8%
Owner take-home / year
625,172 ₴
✓ Available
Cash register: required
Sole prop · Group 3 · 3% + VAT
Business taxes per year432,828 ₴
of which VAT310,000 ₴
Effective tax load14.4%
Owner take-home / year
395,172 ₴
✓ Available
Cash register: required
LLC · 18% + VAT
Business taxes per year445,716 ₴
of which VAT310,000 ₴
of which dividend tax42,476 ₴
Effective tax load14.9%
Owner take-home / year
382,284 ₴
✓ Available
Cash register: required
Our recommendation
Sole prop · Group 2
Effective tax load — 1.8% of revenue.
Gain vs. the worst optionUAH 392K
Watch out for
Revenue is above the mandatory VAT registration threshold (UAH 1M). This does not mean automatic VAT: groups 1–2 and the 5% flat rate stay VAT-free. VAT applies on the general system and on the 3% rate.
Remember about the cash register (RRO/PRRO). Every system except sole proprietor group 1 requires running cash and card sales through the register with a fiscal receipt. Penalty — 100% of the first missed sale, 150% for each subsequent. The state PRRO is free.
3-year forecast
Assumptions: revenue +10%/year, costs +10%/year. Pick a system to see the breakdown.
Owner · year 1774,043 ₴
Owner · year 3947,923 ₴
Tax load1.8%
Break-even157,852 ₴/mo
| Year 1 | Year 2 | Year 3 | |
|---|---|---|---|
| Revenue | 3,000,000 | 3,300,000 | 3,630,000 |
| Cost of goods | 900,000 | 990,000 | 1,089,000 |
| Operating costs | 1,272,000 | 1,399,200 | 1,539,120 |
| Flat tax, war levy, social tax | 53,957 | 53,957 | 53,957 |
| Owner take-home | 774,043 | 856,843 | 947,923 |
Model for indicative estimates. Not a tax advice. Reflects 2026 Ukrainian tax rules.
Want a precise number?
This is a preliminary model — real figures depend on your activities, counterparties' VAT status, allowed business codes and the cost structure. We can run a tailored calculation.
Talk to an accountant