In the coming year, such indicators as the minimum wage and the living wage for able-bodied persons will remain at last year's level.. Based on this, the Main Department of the State Tax Service in the Donetsk region published the main indicators for business for 2023.

Recall that according to the state budget-2023, the minimum wage is UAH 6,700 per month and UAH 40.46 per hour, and the living wage for able-bodied persons is UAH 2,684.

In addition, a single tax for payers of group I is set at UAH 268.40 (10% of the subsistence minimum for able-bodied persons) and group II - UAH 1340 (20% of the minimum wage).

The annual income for single tax payers will be:.

Group I - UAH 1,118,900 (167 minimum wages);

II group - 5 587 800 UAH (834 minimum wages);

III groups at a rate of 3% or 5% - UAH 7,818,900 (1167 minimum wages).

The tax office also indicated the maximum base for accruing a single social contribution - UAH 100,500 (15 minimum wages) and the maximum ERUs - UAH 22,110 (22% of the maximum base).

In turn, the minimum ERU accrual base is UAH 6,700, and the minimum ERU is UAH 1,474 (22% of the minimum base).

In addition, the marginal income for applying the tax social benefit is set at UAH 3,760.. It is calculated from the cost of living multiplied by 1.4 and rounded to the nearest ten.

The amount of the tax social benefit, which is half of the subsistence level, is fixed at UAH 1,342.

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Earlier, the State Tax Service of Ukraine announced that from January 1, 2023, a new income tax return is in effect..