Tax changes for the first quarter of 2025: What Should Sole Proprietors and IT Businesses Know?
IT ClusterThe year 2025 has begun with significant tax changes that impact the financial obligations of entrepreneurs in Ukraine. The new law introduces a mandatory military tax for all sole proprietors, the reinstatement of Unified Social Contribution (USC) payments, and updates to tax reporting procedures.
To help IT businesses and entrepreneurs adapt easily to the new conditions, Kharkiv IT Cluster, together with Taxer — a member of the community and a leading Ukrainian service for automating tax accounting — is helping to navigate the tax updates and adjust processes to meet the new requirements.
Key Changes: A Brief Overview
- Military Tax
- Sole proprietors of Groups 1 and 2 — 800 UAH/month (10% of the minimum wage as of 01.01.2025).
- Sole proprietors of Group 3 — 1% of income.
- Unified Tax
- Group 1: 302.80 UAH/month, income limit — 1,336,000 UAH/year.
- Group 2: 1,600 UAH/month, income limit — 6,672,000 UAH/year.
- Group 3: 5% of income (or 3% with VAT), income limit — 9,336,000 UAH/year.
- Unified Social Contribution
- Minimum payment — 5,280 UAH/quarter (1,760 UAH/month).
- Military privilege has been abolished. Exempt from paying the USC are individual entrepreneurs with the following statuses: mobilized, disabled, pensioners, individual entrepreneurs who are also employees at their main place of work.
- Reporting Updates
- Reporting for employed workers — monthly.
- Updated forms for Unified Tax reporting (with added information about military tax).
- The application form, Form 20-OPP, as well as the notification of employment of employees, has been updated.
How Taxer Helps Businesses
Given the new requirements, Taxer offers convenient tools for automating accounting and reporting.
What has already been done to simplify the work of sole proprietors?
✅ Updated tax calendar — all new events are added, so you won’t miss payment deadlines.
✅ New tax payment details added to the Taxer directory of details.
✅ Continuous updates — as soon as official changes are introduced, Taxer integrates them into the service.
✅ Prompt consultations and support — Taxer specialists help entrepreneurs navigate the new rules.
What Should Entrepreneurs Do?
Tax changes may create challenges, but proper preparation will help avoid problems.
Keep track of updates
The government may make adjustments to the tax payment rules or the filing procedures. Taxer promptly notifies about any changes so that entrepreneurs have up-to-date information and can quickly adapt to new requirements.
Pay taxes and USC on time
The introduction of military tax and the reinstatement of mandatory USC payments increase the financial burden on sole proprietors. Late tax payments can result in penalties, while failure to pay USC may lead to the loss of social security benefits.
Prepare for new reporting requirements
Starting from 2025, entrepreneurs must submit monthly reports for their employees, and the new forms will include information about military tax. The official updated forms have already been added to the Taxer service.
Optimize accounting processes
To avoid confusion in financial calculations, it is important to automate accounting processes. Taxer offers simple tools for sole proprietors to quickly generate reports, automatically calculate taxes, and keep track of finances.
Join the Kharkiv IT Cluster Community!
If you work in IT or run your own business, it is worth being part of a professional ecosystem. Kharkiv IT Cluster helps entrepreneurs exchange experiences, find partners, and respond quickly to changes in legislation.
Tax changes may seem complex, but with reliable support from Kharkiv IT Cluster and Taxer’s automated tools, entrepreneurs can easily adapt to the new realities. It is important to stay updated, pay taxes on time, and use modern services for accounting.
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