How to read the FOP Group 3 regime
The FOP Group 3 regime is one of the main reasons why so many IT professionals in Ukraine work as contractors instead of standard employees. It comes with more responsibility from a legal and operational point of view, but in terms of net disposable income it is often much more attractive.
In our MVP model, FOP Group 3 is calculated with a flat 5% tax on gross income plus a fixed ESV payment of 1,760 UAH per month. That means the fixed component becomes relatively smaller as income rises, which is exactly why the model can be especially efficient for senior profiles and well-paid international contracts.
How FOP costs scale by income level
| Gross per month | 5% tax | Fixed ESV | Estimated net |
|---|---|---|---|
| 50000 | 2500 | 1760 | 45740 |
| 100000 | 5000 | 1760 | 93240 |
| 150000 | 7500 | 1760 | 140740 |
| 200000 | 10000 | 1760 | 188240 |
Which income level makes FOP more efficient
At 100,000 UAH per month, the annual 5% tax would be 60,000 UAH and annual ESV would be 21,120 UAH. Net annual income would be about 1,118,880 UAH, or roughly 93,240 UAH per month.
Go back to the full net salary view
If you want to explore this topic from another angle, continue with How to calculate net salary in Ukraine in 2026.
That article expands this page with more practical context for comparing salary levels, tax impact, and career decisions in Ukraine.
Useful next step
Use the calculator to turn this scenario into a net estimate based on your own gross income and the contract format you would actually use.