Which individual entrepreneur to choose for a manicurist in 2026: groups, taxes and restrictions

Manicurists who plan to work officially need to register as an individual entrepreneur (IEO) and choose the appropriate taxation system. In 2026, several options are available to beauty industry professionals, which differ in the amount of taxes, income restrictions, and the ability to hire employees.

The first group of IEO: for masters who work independently

The first group of the single tax is suitable for manicurists who provide household services to the population and do not use hired labor.

In 2026, the following financial conditions apply to such entrepreneurs:

Maximum annual income — UAH 1,444,049.

Single tax — up to UAH 332.80 per month.

Military duty — UAH 864.70 per month.

Minimum SSC — UAH 1,902.34 per month.

Thus, the maximum amount of mandatory monthly payments is UAH 3,099.84, if the entrepreneur does not have legal grounds for exemption from paying the single tax.

At the same time, the specific single tax rate is set by local governments.

The second group of individual entrepreneurs: for owners of beauty salons

The second group of the single tax can be beneficial for entrepreneurs who plan to expand their business, open a beauty salon or hire staff.

The legislation allows entrepreneurs in this group to have up to 10 employees.

In 2026, the following indicators have been established:

Annual income limit – UAH 7,211,598.

Maximum single tax – UAH 1,729.40 per month.

Military duty – UAH 864.70 per month.

Minimum single tax – UAH 1,902.34 per month.

The total amount of monthly payments at maximum rates is UAH 4,496.44, excluding taxes and contributions for employees.

Entrepreneurs of the second group can provide services to the population and single tax payers. However, there are restrictions for working with legal entities on the general taxation system.

The third group of individual entrepreneurs: when it is more profitable

The third group should be considered by craftsmen who cooperate with different categories of customers, in particular companies on the general taxation system.

Unlike the first two groups, the amount of the single tax here depends on the actually received income.

In 2026, the following is provided:

5% of income – for entrepreneurs who are not VAT payers.

3% of income – for VAT payers.

Military duty – 1% of income.

Social security contribution – according to general rules.

The maximum annual income for the third group is UAH 10,091,049.

Which KVED should be registered

For manicure and pedicure masters, the main type of economic activity is KVED 96.02 “Provision of services by hairdressing and beauty salons”.

It covers manicure, pedicure and other beauty services.

If an entrepreneur plans additional areas of activity, it is necessary to check the compliance of the selected services with the registered KVEDs.

Which group to choose

The choice of taxation system depends on the format of work.

For a master who independently serves individuals, the first group may be sufficient. If the plans are to open a salon and hire employees, it is advisable to consider the second group.

The third group provides wider opportunities for cooperation with various customers, but provides for the payment of taxes as a percentage of the income received.

Before registering a sole proprietorship, entrepreneurs are recommended to assess expected income, number of employees, and client categories in order to choose the optimal taxation system and avoid violations of tax legislation.