Unified Tax in Table Format

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The simplified tax system which at its outset numbered the two groups of the unified tax payers only showed the considerable rise and currently numbers as many as six groups of the unified tax payers (Chapter 1 of Part XIV of the Tax Code of Ukraine). 

What follows is the brief characteristic of today’s six groups of unified tax payers.

Number of group	Requirements to taxpayers				Rate of tax
	Individual entrepreneur/ legal entity	Permitted number of employees	Yearly revenue (gross receipts)  up to, UAH	Allowed business activities
1	Individual entrepreneur	0	150,000	Personal services Selling goods at retail markets	Fixed monthly charge in the range from 1 to 10 per cent of the minimum statutory salary. The precise rate is to be determined by local authorities.
2	Individual entrepreneur	Up to 10	1,000,000	Provision of services, including personal services, either to (i) other payers of unified tax or to the general public (B2C rather than B2B) Manufacturing and/or selling goods Restaurant business	Fixed monthly charge in the range from 2 to 20 per cent of the minimum statutory salary. The precise rate is to be determined by local authorities.
3	Individual entrepreneur	Up to 20	3,000,000	No special limitation	3 % charge levied on gross receipts (if VAT is additionally payable) 5 % charge levied on gross receipts (if VAT is not additionally payable)
4	Legal entity	Up to 50	5,000,000	No special limitation
5	Individual entrepreneur	No limitation	20,000,000	No special limitation	5 % charge levied on gross receipts (if VAT is additionally payable) 7 % charge levied on gross receipts (if VAT is not additionally payable)