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All about single tax (infographics), single tax rates in 2018

Единый налог (инфографики)

The Tax Code of Ukraine (in Ukrainian. Podkatkovy Code of Ukraine) - Ukrainian law, which regulates relations arising in the process of establishing, changing and abolishing taxes and fees in Ukraine, defines an exhaustive list of taxes and fees charged in Ukraine, and the procedure for their administration, tax payers and fees, their rights and obligations, the competence of regulatory authorities, the powers and duties of their officials in the implementation of tax control, as well as responsibility for violation of tax legislation.

With the adoption of the Tax Code, the tax system in Ukraine is completely changed. The number of taxes is almost halved. A phased reduction of basic tax rates on basic tax payments over several years is envisaged. An additional rate for the tax on personal income is introduced, thereby creating a semblance of a progressive tax scale. Changed the "rules of the game" for single tax payers. Thus, with their adoption of the tax code, legal entities are excluded, the range of activities that single tax payers are allowed to engage in, tax rates are increased. The normative documents regulating the procedure for imposing taxes and fees, which are included in the tax code, as well as Law No. 2181, defining the procedure for administering taxes, also lose their force.

Entrepreneurs, whose claims were not taken into account when adopting the document, protested against the adoption of the tax code. On November 22, 2010, on the Freedom Day on Independence Square in Kiev, entrepreneurs held a rally of thousands of people (estimated by the organizers of the protesters totaled up to 100,000), which was declared indefinite. The action was supported in many regional centers (including in the Crimea, Donetsk, Lugansk region, Kharkov).

Single tax

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

What is personal 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 made public . And although it has not yet been approved, the social standards laid down in the document are unlikely to change.

The “Ministry of Finance” considered how much and what kind of taxes one will need to pay the unified people in 2018.

The draft budget for 2018 from January 1 provides for a living wage for able-bodied persons at the level of 1,762 UAH , and the minimum wage (MPW) - 3,723 UAH . These indicators are important, since it is on their basis that the sum of the single tax is calculated.

The single tax rates are set in paragraph 293.1 of the TCU :

  • for the first group of single tax payers - as a percentage (fixed rates) to the size of the subsistence minimum for able-bodied persons, established by law on January 1 of the tax (reporting) year (1762 UAH);
  • for the second group - as a percentage (fixed rates) to the size 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 activity, depending on the type of economic activity, based on a calendar month (item 293.2 of the TCU ):

  • for the first group of single tax payers - up to 10% of the subsistence minimum (that is, in 2018 the single tax rate will be no more than UAH 176.20 (UAH 1,762 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 mountainous areas and in the Polissya territories, as well as agricultural land under conditions of closed ground) the tax rate per hectare will be set at 0.95;
  • for arable land, hayfields and pastures located in mountain zones and in the Polissya territories - 0.57;
  • for perennial plantations (except perennial plantations located in mountain zones and in the Polissya territories) - 0.57;
  • for perennial plantations located in mountain zones and in the Polissya territories - 0.19;
  • for land of water fund the rate will remain at the level of 2.43;
  • for agricultural land in greenhouse 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 - 3723 UAH).

That is, the minimum insurance contribution from 01/01/2018 will be - 819.06 UAH (3723 x 22%). This means that from January 1, 2018, the tax burden will increase:

  • single supporters - employers will have to not only revise the salaries of employees, but also make additional payments for ERUs in the amount of not less than the minimum insurance premium (819.06 UAH) when calculating wages and other payments to employees;
  • the load on individuals - entrepreneurs will also increase, since starting 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 a single social contribution (ERU) , which will need to be paid by single tax payers in 2018, is 9828.72 UAH (the mandatory monthly amount of ERU is 819.06 UAH for 12 months ).

We remind you that:

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

  • A taxpayer may not be a single tax payer of the first to third groups if he has a tax debt on the day of filing the application for registration of a single tax payer. The exception is a hopeless tax debt arising due to the effect of force majeure (force majeure) (paragraph 291.5.8 of the TCU ).

That is, in the case of filing an application for the transition to a simplified tax 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 the status of a single tax payer;

  • when calculating the total number of hired persons with a single tax payer - an individual, employees who are called up for military service during mobilization for a special period should not be taken into account (paragraph 291.4.1 of the TCU );
  • business entities engaged in the production of excisable goods, with the exception of the exceptions specified in paragraphs. 291.51.2 NKU .

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