✓ cannot hire employees
✓ cooperates only with natural persons
✓ income up to UAH 1,000,000.00 per year
✓ kinds of activity: retail sale of goods in the markets and / or provision of household services to the population (for the list of these services, see paragraph 291.7 of the National Classifier of Services).
✓ tax rate: monthly up to 10% of the subsistence minimum (~UAH 192.10 for 2020)
✓ can employ up to 10 employees
✓ cooperates only with natural persons and single-tax legal entity
✓income up to UAH 5,000,000.00 per year
✓ kinds of activity: provision of services, including household ones (for the list of these services, see paragraph 291.7 of the National Classifier of Services), to single-tax payers and/ or to population, manufacture and/ or sale of goods, activity in the sphere of restaurant business
✓ tax rate: monthly up to 20% of the subsistence minimum (~UAH 944.60 for 2020)
✓can employ any quantity of employees
✓ works with natural persons and legal entities, including foreign ones
✓ income up to UAH 7,000,000.00 per year
✓ can be a VAT payer
✓ kinds of activity: it is allowed to be engaged in any kinds of activity, except for those prohibited for natural persons entrepreneurs being on a single tax
✓ tax rate: quarterly VAT payers pay 3% of income, VAT non-payers pay 5% of income
✓ since 2015, this group is formed from the former payers of the flat agricultural tax, only legal entities
✓ there is no limit on the amount of income or number of employees employed
✓ in order to obtain the status of a single-tax payer, agricultural enterprises shall meet the requirements for the share of agricultural goods production for the previous tax (reporting) year, which shall be equal to or exceed 75 percent (according to Subitem 4 of Item 291.4 of the National Classifier of Ukraine). According to Item 2921.1 of the of the National Classifier of Ukraine , the rights to ownership or use of land plots shall be formalized and registered in accordance with the legislation
✓ the tax rate: according to Item 293.9 of the National Classifier Ukraine (changed by the Law No. 1791 of 2017). The taxation base for the current year for Group IV of the single-tax payers is determined by the normative Monetary appraisal of the land plot, including the indexation coefficient determined as of January 1 of the tax (reporting) year, in accordance with the procedure provided for payment for land (Item 2921.2 of the National Classifier of Ukraine)
