Three ceilings, three different consequences
The 2026 ceilings derive from the UAH 8,647 minimum wage:
| Group | Annual income ceiling | What crossing it means |
|---|---|---|
| 1 | UAH 1,444,049 | Move to group 2 or 3, or to the general system |
| 2 | UAH 7,211,598 | Move to group 3 or to the general system |
| 3 | UAH 10,091,049 | The general system only — there is no fallback |
The difference between those rows matters more than the figures. For groups 1 and 2, an overrun is a promotion inside the simplified system. For group 3 it is an exit from it.
Which is why "you are close to the ceiling" means something else entirely to a group 3 payer. There is nowhere further to go.
What happens mechanically
An overrun triggers two separate things, and they get conflated constantly.
Tax on the excess. 15% applies to the difference, not to the whole year's income. Exceed the group 3 ceiling by UAH 200,000 and the 15% is calculated on that 200,000.
The regime change. This does not happen on the day of the overrun. The move to the general system takes effect from the first day of the month following the quarter in which the ceiling was crossed. Cross it in May — the second quarter — and you stay on the simplified system through June, then start July on the general one.
That delay creates a false sense that nothing has happened yet. In practice it is the only window in which anything can be planned calmly, and it runs from a few days to almost three months.
The calendar you have to hit
The filing is due no later than the 20th day of the month following the quarter of the overrun. Cross in Q2, file by 20 July.
Quarterly returns for group 3 in 2026 fall due on 10 May, 9 August and 9 November, with Q4 due on 9 February 2027. Those dates shift around weekends, so check them each year rather than copying last year's note.
VAT runs on its own counter — this is the real trap
VAT registration becomes mandatory above UAH 1,000,000 of taxable supply over the previous 12 calendar months, net of VAT.
Note "the previous 12 months". It is a rolling window, not a calendar year. Annual income can sit comfortably inside the group ceiling while the VAT counter crosses the million, because it measures a different period over different operations.
In self-prepared calculations this is the most common error we see: the owner watches one number and misses the second.
An objection is fair here. Group 3 can operate at the 3% rate as a VAT payer, so registration is not automatically a disaster. But it should be a decision rather than the consequence of a missed date.
An hour of arithmetic, no consultant required
- Take this year's bank statements and total income to date.
- Divide by the months elapsed, multiply by twelve. That is your run-rate forecast.
- Compare it to your group's ceiling. Above 85% of the limit means you have a crossing date this year.
- Separately, total taxable supply over the last 12 months against the VAT threshold.
If the forecast crosses, you have three options and none of them is inaction: move up deliberately, defer part of the receipts into the next period, or restructure the activity. Which is cheaper is a calculation, not a guess.
Figures verified 15 September 2026. Ukrainian tax ceilings track the minimum wage and move with it, so check the current Tax Code wording before acting.