Since the beginning of 2025, all individual entrepreneurs are required to pay military duty, so in February, each open individual entrepreneur should pay the duty by February 20. If the military duty is not paid on time or if you pay insufficiently, you will have to pay fines and penalties.
Late payment of military duty can significantly increase the tax debt of individual entrepreneurs of the first, second and fourth groups. The penalty for late payment will be half of the amount of the unpaid duty. For example, a debt of 800 hryvnias will increase the total debt by 400 hryvnias.
Individual entrepreneurs of the third group pay different penalties depending on how late they paid their taxes. If the debt was not paid within a month, the penalty will be lower than if the delay lasted longer. In addition to the penalty, an additional penalty is charged for each day of delay after 90 days.
According to the latest changes in tax legislation, military levy has become a mandatory payment for all single tax payers. The rate of this levy is set at 10% of the minimum wage for payers of groups 1, 2 and 4 of the single tax and at 1% of the income received by payers of group 3 of the single tax for the calendar year.
