Tax calculation: individuals-entrepreneurs and self-employed persons submit report quarterly

Press service of the State Tax Service of Ukraine, published 20 February 2026 at 19:25 Chapter: News

Individuals-entrepreneurs and persons conducting independent activities from January 1, 2026 must submit Tax calculation (combined reporting on the personal income tax, military levy and single social contribution) quarterly (with a breakdown of data by month of the quarter). 

Deadline is 40 calendar days after the end of the quarter.

Other tax agents (legal entities) continue to report monthly (within 20 days after the end of the month).

For entrepreneurs and self-employed persons, deadline for submitting report for the first quarter of 2026 is May 11, 2026.

Notifications with reminders about deadlines that were received by payers in the Electronic cabinet were automatically generated by the system for monthly reporting form. Currently, development of regulatory documents for approval of the quarterly Tax calculation form is ongoing.

So, today for individuals-entrepreneurs and persons conducting independent activities, obligation to submit Tax calculation for the monthly period is no longer there.

However, the State Tax Service emphasizes that the already submitted monthly reporting has been processed and uploaded to the information systems.