---
title: "Tax holidays for defenders: How sole proprietors and self-employed individuals can get benefits during service"
description: "The STS of Ukraine has confirmed tax benefits for mobilized entrepreneurs. Sole proprietors and self-employed individuals are exempt from taxes for the entire period of service, even if they have employees or business income. 🇺🇦💼"
date: 2026-07-17T05:04:00.000Z
lang: en
url: https://xab.info/en/posts/tax-holidays-for-defenders-fop-and-self-employed-en
tags: [ukraine, tax-benefits, fop, mobilization, gst]
publisher: "XAB.info"
---

# Tax holidays for defenders: How sole proprietors and self-employed individuals can get benefits during service

![Soldier in camouflage writing in notebook — symbol of tax relief planning for defenders](https://xab.info/media/2026/07/17/nalogovye-kanikuly-dlya-zashchitnikov-fop-i-samozanyatye/nalogovye-kanikuly-dlya-zashchitnikov-fop-i-samozanyatye-1.webp)

The State Tax Service (STS) of Ukraine has clarified the conditions for obtaining tax benefits for entrepreneurs who have gone to the front. According to information published by RBC-Ukraine, the right to tax exemption is available to individual entrepreneurs (sole proprietors) and individuals engaged in independent professional activity who have been mobilized or have signed a contract for military service.

### Key conditions for obtaining the benefit

The main requirement for obtaining beneficiary status is that registration as an entrepreneur or self-employed individual must be completed **before** the moment of conscription or signing the contract. If the status was obtained after being sent to the front, the benefit does not apply.

It is important to note that the tax amnesty applies even in complex cases:

- If the entrepreneur has hired employees.

- If the business continues to generate income during the owner's service.

### Duration of the exemption

Exemption from tax obligations is valid for the entire period of military service, but not earlier than February 24, 2022. The period of preferential taxation is calculated strictly by months:

- Start: from the 1st of the month in which the person was conscripted or signed the contract.

- End: until the last day of the month in which demobilization occurred.

### How to apply for the benefit

To activate tax holidays, you must contact the tax authority at the place of registration. As confirmation of defender status, you must provide a copy of the military ID or another document confirming conscription during mobilization.

In case the controlling authority's database lacks information about mobilization or the signing of a contract, a copy of the contract itself can be submitted instead of the military ID.

### Support from the tax authority

To assist entrepreneur-defenders, territorial bodies of the STS have created special temporary working groups. Separate hotlines are also functioning for consultations.

We remind you that tax reporting for this category of taxpayers will undergo changes in the future. From August 1, 2026, the Ministry of Finance plans to introduce new forms of calculation for PIT, military levy, and ESF. Sole proprietors and "independents" will switch to quarterly reporting instead of the current monthly reporting.