Net income of a private entrepreneur is subject to military tax
Uzhgorod tax authorities remind that payers of military tax are persons referred to in Article 162 of the Tax Code of Ukraine:
natural person - resident who receives income as originating in Ukraine, as well as foreign income;
natural person - non-resident who receives income as originating in Ukraine;
The tax rate is 1.5 percent of the tax object as specified by sub-paragraph 1.2 of paragraph 161 of subsection 10 of the Code (sub-paragraph 1.3 of paragraph 161 of subsection 10 of the Code).
The first tax reporting period for accrual of military tax on income of individuals - entrepreneurs is 2015.
The term of payment of military tax for individuals - entrepreneurs is by February 19, 2016.