Mobilized individual entrepreneurs may not pay taxes: what benefits are valid in 2026 and how to apply for them

The state exempted mobilized entrepreneurs from taxes during service

In Ukraine, tax benefits continue to operate for individual entrepreneurs and self-employed persons who are undergoing military service. In 2026, mobilized individual entrepreneurs and contract workers have the right not to pay a number of taxes and fees, however, to receive the benefit, it is necessary to contact the tax office.

Current explanations of the State Tax Service confirm that the benefits apply not only to mobilized individuals, but also to persons serving under a contract.

Who is entitled to tax benefits

The following individuals have the right to be exempt from tax obligations:

individual entrepreneurs (IEPs);

persons engaged in independent professional activities.

The main condition is that the person must be registered as an entrepreneur or self-employed person by the time of mobilization or conclusion of a contract for service.

What taxes are mobilized individual entrepreneurs exempted from

For the entire period of military service, starting from February 24, 2022, entrepreneurs are exempted from:

payment of a single tax;
payment of military duty;
accrual and payment of the single income tax for themselves;
accrual and payment of personal income tax;
filing tax returns for these payments.

It is important that the benefit is valid even if the business continues to operate or the entrepreneur receives income during service.

The benefit is valid until demobilization

The tax exemption is retrospective in nature – it applies from February 24, 2022 and is valid until the last day of the month in which demobilization took place.

The State Tax Service emphasizes: even if the activity is carried out remotely or through proxies, the obligation to pay taxes for oneself for a mobilized entrepreneur is suspended.

How to apply for a tax benefit

Benefits are not automatically accrued. To obtain them, you must contact the tax authority at the place of registration and provide documents confirming service.

What documents are required:
a copy of the military ID;
a mobilization document;
or a copy of the contract for military service.

If the entrepreneur cannot apply in person, an authorized representative can do this by power of attorney.

What about taxes for employees

If the business continues to operate through an authorized person, he has the right to pay salaries to employees and pay taxes and social security contributions for them.

At the same time, the benefits do not apply to tax obligations for employees – they must be paid in the usual manner.

The State Tax Service of Ukraine has special support groups

To assist mobilized entrepreneurs, special working groups and separate “hotlines” have been created in the territorial bodies of the State Tax Service of Ukraine.

The government emphasizes that such a system allows military personnel to focus on serving and protecting the state without the risk of accumulating tax debts or fines.