A group 3 FOP on the single tax makes three payments, each with its own deadline. Below are all four quarters of 2026 : the date ЄСВ is due and the date ЄП together with the military levy is due.
| Quarter | Period | ЄСВ due | ЄП and ВЗ due |
|---|---|---|---|
| Q1 | 01.01 — 31.03.2026 | 19.04.2026 | 20.05.2026 |
| Q2 | 01.04 — 30.06.2026 | 19.07.2026 | 19.08.2026 |
| Q3 | 01.07 — 30.09.2026 | 19.10.2026 | 19.11.2026 |
| Q4current | 01.10 — 31.12.2026 | 19.01.2027 | 19.02.2027 |
Rates and the cap 2026
- Single tax (ЄП) — 5% of income.
- Military levy (ВЗ) — 1% of income.
- ESV — 1,902.34 UAH per month, that is 5,707.02 UAH per quarter. The amount is fixed and does not depend on income.
- Annual income cap for group 3 — 10,091,049.00 UAH.
Where these dates come from
ЄП and ВЗ are due no later than 50 days after the quarter ends: 40 days to file the return plus 10 to pay. ЄСВ is due by day 19 of the month following the quarter. If a deadline falls on a weekend, check how it shifts: we show the calendar date, with no shifting applied.
The most common mistake with foreign-currency income
Income is counted at the NBU rate for the date the money landed in the account, not the date the currency was exchanged and not the date it was earned on the platform. That is why withdrawing on 1 July instead of 30 June moves the whole amount into the next quarter, with a different rate and a different payment deadline.
This is reference information, not tax advice. Check the deadlines, the rates and any weekend shifts with an accountant or the tax office.
So deadlines don't catch you out
Gignal shows how much to pay and by when — from your real income — and reminds you ahead of time by email, push or Telegram. The amount is copied together with the bank details and payment purpose.