Taxes for Sole Proprietors (FOPs) in 2026: What Changes and What to Watch For

The year 2026 has not brought revolutionary changes for sole proprietors (FOPs), but it has strengthened financial discipline: new approaches to the military levy have been introduced, deadlines have become stricter, and there are real risks of fines for formal violations.

Tax Deadlines: Critical Dates

In 2026, timely submission of tax returns remains essential, as the tax authorities are more actively imposing fines even for minor delays.

Tax returns must be submitted as follows:

• Group 3 FOPs — by 9 February
• Group 4 FOPs — by 20 February
• Groups 1–2 FOPs — by 2 March
• General taxation system — by 1 May

Even if no business activity was carried out or income was zero, submission of a tax return is still mandatory. Failure to file automatically results in a fine and tax debt.

Military Levy: Now Systematic and Universal

In 2026, the military levy has been firmly established as a regular payment for FOPs.

Payment rules:

• Groups 1, 2, and 4 — a fixed amount equal to 10% of the minimum wage per month;
• Group 3 — 1% of income, in addition to the single tax;
• Payment deadline — monthly, by the 20th day of the month.

For Groups 1–2, this effectively becomes a new “permanent tax” regardless of income. For Group 3, it is another reason to carefully monitor turnover and maintain strict cash discipline.

Main Taxes in 2026

Single Tax:

• Group 1 — fixed amount within local rates;
• Group 2 — fixed amount depending on the minimum wage;
• Group 3 — 3% (with VAT) or 5% (without VAT).

Unified Social Contribution (USC):

• 22% of the minimum wage;
• Payable even in the absence of income.

The combination of USC + military levy + single tax means that even a “dormant” FOP in 2026 entails regular mandatory expenses. For some businesses, it may be advisable to reconsider whether maintaining FOP status remains economically reasonable.