Which FOP single-tax group should an event organizer choose in Ukraine in 2026: group 2 or 3?

You sell tickets to your own events and need to know which group to put on the application. Here is what the Tax Code says about the three groups, with 2026 figures. From 1 January 2026 the minimum wage is 8,647 UAH and the subsistence minimum for able-bodied persons is 3,328 UAH (Law No. 4695-IX, Art. 7–8).

The proprietor's own social contribution (ESV) is the same for groups 2 and 3: 22% of the base, but not less than the minimum contribution, i.e. 22% × 8,647 = 1,902.34 UAH a month (Law No. 2464-VI).

Legal basis: groups and limits — Tax Code, 291.4; rates — Tax Code, 293.2–293.3; military levy — Tax Code, Section XX, Subsection 10, para. 16-1; the 2026 limit amounts were confirmed by the State Tax Service in Chernihiv region on 26.01.2026.

Group 2 suits most organizers who sell tickets to people: guests pay by card or Apple Pay / Google Pay, and they are all individuals. The fixed tax does not grow with revenue, so at higher turnover it beats a percentage.

The trap is corporate money. Group 2 may serve only individuals and single-tax payers (Tax Code, 291.4, subpara. 2). If a company on the general tax system pays for tickets, team participation or an event you run to order, the consequences are:

• 15% on that income (Tax Code, 293.4, subpara. 5): income from activity not allowed for group 2;
• a mandatory switch to other taxes from the first day of the month after the quarter in which it happened (Tax Code, 298.2.3, subpara. 9).

So if your buyers sometimes include companies that are not on the single tax (common for business conferences and team training), group 3 is the safer start. You can check a company's single-tax status in the register at cabinet.tax.gov.ua.

One more limit: group 2 allows no more than 10 employees at a time. Volunteers and contractors on civil-law contracts are a separate question for your accountant.

ESV is the same, so we compare single tax plus military levy. For group 2 we use the maximum rate of 1,729.40 UAH; if your council set a lower one, group 2 pays off sooner.

Break-even formula: (1,729.40 + 864.70) ÷ (5% + 1%) = 43,235 UAH a month, or 518,820 UAH a year. If your revenue is seasonal, compare over the year: in months without events group 3 pays 0 UAH of single tax and levy, while group 2 pays the fixed amount every month.

Income is the full amount the guest paid, bank fee included: a 500 UAH ticket is 500 UAH of income even if 493.50 UAH reached your account (State Tax Service in Ternopil region, 13.03.2026). The income date is the date the money arrives (Tax Code, 292.6).

The Tax Code bars businesses engaged in "organizing and holding touring events" from single-tax groups 1–3 (Tax Code, 291.5.1, subpara. 10). The State Tax Service in Ternopil region lists this exclusion too (20.10.2025).

What a touring event is. The law defines touring events as shows (festivals, concerts, performances, lecture-concert and entertainment programmes, etc.) by cultural institutions, creative groups and individual performers away from their permanent stage venues; a permanent venue is one they own or have used regularly for at least a year (Law No. 1115-IV, Art. 1). Touring event organizers are businesses that organize such events in Ukraine.

Consequences if this activity is run on the single tax anyway: 15% on that income (Tax Code, 293.4, subpara. 4) and a mandatory switch to other taxes (Tax Code, 298.2.3, subpara. 5).

A nuance we do not resolve. Concerts, festivals and performances are named in the law. Conferences, workshops, meetups and quizzes are not named, but the word "etc." leaves the list open. Whether your event is a touring event depends on who performs, where and on whose stage; we found no official 2026 State Tax Service clarification aimed at event organizers. Consultants often advise adding "except touring events" to the activity in the register (we mentioned this in our wartime analysis), but that is their practice, not a tax-service position. If you bring artists to concerts, settle the setup with your accountant before the first ticket.

• Your activity must be in the single-tax register. For groups 1–2, income from an activity missing from the register is taxed at 15% (Tax Code, 293.4, subpara. 2), and subpara. 7 of 298.2.3 makes it a ground for a mandatory switch to other taxes. Typical KVED activity codes for organizers are listed in our guide on accepting payment for tickets.
• Switching groups takes an application filed at least 15 calendar days before the next quarter (Tax Code, 298.1.5).
• Exceeding the group 2 limit: 15% on the excess (Tax Code, 293.4, subpara. 1), and without moving to another rate, a mandatory switch from the next quarter (Tax Code, 298.2.3, subpara. 1). The limit counts from the start of the calendar year, so check the total after every big sale.
• PRRO (software cash register) applies equally to groups 2 and 3: only group 1 is exempt (Tax Code, 296.10). Whether online ticket payments need a receipt, and why tax-service positions differ, is covered separately: do you need a PRRO to sell tickets online.

AnyEventTool (AET) does not choose your group or calculate taxes. What matters about the money:

• AET takes 0% of tickets on Free and Pro; the guest pays through plata by mono into your own account, and AET never holds the funds. All of it is your income, and you track the group limit.
• plata by mono requires a FOP or a company with an account at monobank. Without a FOP, AET cannot accept paid tickets in Ukraine.
• AET does not issue fiscal receipts: if you need a PRRO, you connect it yourself.
• Whether mono, LiqPay or WayForPay suits you better is compared here: mono vs LiqPay vs WayForPay for tickets. AET connects only plata by mono.

Laws: Tax Code as amended on 17.09.2026: 291.4, 291.5.1, 291.7, 292.6, 293.2–293.4, 296.10, 298.1.5, 298.2.3, Section XX Subsection 10 para. 16-1; 2026 State Budget Law No. 4695-IX, Art. 7–8; Social Contribution Law No. 2464-VI; Law on Touring Events No. 1115-IV, Art. 1.

State Tax Service: 2026 income limits (Chernihiv region, 26.01.2026); groups, conditions and restrictions (Ternopil region, 20.10.2025); card payments: income includes the bank fee (Ternopil region, 13.03.2026).

Calculations (1,729.40; 864.70; 1,902.34; 43,235 UAH) are ours, from the rates above and the 8,647 UAH minimum wage.