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All about the single tax (infographic), single tax rates in 2018

Единый налог (инфографики)

The Tax Code of Ukraine (Ukrainian: The Ukrainian Patent Code) - Ukrainian law that governs the relations that arise in the process of establishing, changing and canceling taxes and fees in Ukraine, defines an exhaustive list of taxes and fees levied in Ukraine, and the procedure for their administration, tax payers and fees, their rights and obligations, the competence of regulatory authorities, the powers and obligations of their officials in the implementation of tax control, as well as liability for violation of tax legislation.

With the adoption of the Tax Code, the tax system in Ukraine is completely changing. The amount of taxes is almost halved. A phased, over several years, reduction of base rates for basic tax payments is envisaged. An additional tax rate on personal income tax is introduced, thereby creating a semblance of a progressive taxation scale. Changed the "game rules" for single tax payers. So, legal entities are excluded from the list with the adoption of the tax code, the range of activities that single tax payers are allowed to do is narrowed, and tax rates are increased. Also, normative documents regulating the procedure for taxation and taxation, which are included in the tax code, as well as Law No. 2181, which determines the procedure for administering taxes, are no longer in force.

Entrepreneurs, whose requirements were not taken into account when adopting the document, protested against the adoption of the tax code. On November 22, 2010, on Freedom Day on Independence Square in Kiev, entrepreneurs held a rally of thousands (according to organizers of the protesters, there were up to 100 thousand), which was declared unlimited. The action was supported in many regional centers (including the Crimea, Donetsk, Lugansk region, Kharkov).

Single tax

Single tax (infographic) * Click on the image to enlarge!

What are household services

Single tax (infographic) * Click on the image to enlarge!

Single tax (infographic) * Click on the image to enlarge!

Single tax (infographic) * Click on the image to enlarge!

Single tax (infographic) * Click on the image to enlarge!

Single tax (infographic) * Click on the image to enlarge!

Single tax (infographic) * Click on the image to enlarge!

Single tax (infographic) * Click on the image to enlarge!

Single tax rates in 2018

Ставки единого налога в 2018 году

The draft budget of Ukraine for 2018 has already been announced . And although it has not yet been approved, the social standards laid down in the document are unlikely to change.

The "Ministry of Finance" calculated how much and what taxes it will be necessary to pay the singers in 2018.

Starting from January 1, the draft budget for 2018 provides for a living wage for able-bodied people at the level of 1762 UAH , and the minimum wage ( minimum wage ) - 3723 UAH . These indicators are important, since it is on their basis that the amount of the single tax is calculated.

Single tax rates are established by clause 293.1 of the TCU :

  • for the first group of single tax payers - in percentage (fixed rates) to the size of the living wage for able-bodied persons, established by law on January 1 of the tax (reporting) year (UAH 1762);
  • for the second group - as a percentage (fixed rates) of the minimum wage established by law on January 1 of the tax (reporting) year (UAH 3,723);
  • the third group - as a percentage of income (interest rates).

That is, fixed single tax rates are set by village, town and city councils for individuals - entrepreneurs engaged in economic activities, depending on the type of economic activity, based on a calendar month (paragraph 293.2 of the TCU ):

  • for the first group of single tax payers - up to 10% of the subsistence level (that is, in 2018 the single tax rate will be no more than UAH 176.20 (UAH 1762 x 10%));
  • for the second group of single tax payers - up to 20% of the minimum wage ( up to 744.66 UAH (3723 x 20%)).

Single tax rates for the fourth group are set:

  • for arable land, hayfields and pastures (except for arable land, hayfields and pastures located in mountain zones and in Polesye territories, as well as agricultural land in closed ground conditions) the tax rate per hectare will be set at 0.95;
  • for arable land, hayfields and pastures located in mountain zones and in the woodlands, - 0.57;
  • for perennial plantations (except for perennial plantations located in mountain zones and in the woodlands) - 0.57;
  • for perennial plantings located in mountain zones and in the woodlands, - 0.19;
  • for lands of the water fund, the rate will remain at 2.43;
  • for agricultural land in closed ground conditions - 6.33.

Single social contribution

The size of the minimum insurance premium, as before, will depend on the size of the minimum wage (for 2018 - UAH 3,723).

That is, the minimum insurance premium from 01.01.2018 will be - 819.06 UAH (3723 x 22%). This means that from January 1, 2018, the tax burden will increase further:

  • single employers will have to not only review the salaries of workers, but also make a surcharge on ERUs in the amount of at least the minimum insurance contribution (UAH 819.06) when calculating salaries and other payments to employees;
  • the burden on individuals - entrepreneurs (FOP) will also increase, because from next year the minimum monthly amount of ERUs "for themselves" for them will grow by almost 120 UAH per month (in 2017 this amount was 704 UAH).

Accordingly, we can calculate that the minimum amount of the single social contribution (ERU) that will need to be paid to the single tax payers in 2018 is UAH 9828.72 (mandatory monthly ERU amount is UAH 819.06 x for 12 months ).

We remind you that:

All four groups, as well as the criteria for staying on a single tax, remain unchanged in 2018 .

  • A taxpayer may not be a single-tax payer of the first or third groups if he has a tax debt on the day of filing an application for registration of a single tax payer. An exception is a bad tax debt arising as a result of force majeure circumstances (force majeure circumstances) (paragraph 291.5.8 of the Tax Code ).

That is, if you apply for the transition to a simplified taxation system from the date of state registration for a newly created business entity, the presence of a tax debt on any other tax will become an obstacle to obtaining single tax payer status;

  • when calculating the total number of employees from a single tax payer - an individual, it is not necessary to take into account employees called up for military service during mobilization for a special period (paragraphs 291.4.1 of the Tax Code );
  • business entities engaged in the production of excisable goods may not be payers of the fourth group single tax, except for the exceptions specified in paragraphs. 291.51.2 GCC .

Via taxlink.ua & wiki & minfin.com.ua