Under the terms of the state microgrant contract, recipients are required to return the granted funds indirectly to the state budget through the payment of taxes, fees, and Single Social Contribution (ЄСВ) over the project implementation period.
Approved Taxes and Mandatory Payments Included in Grant Offset
Corporate Income Tax (Податок на прибуток підприємств).
Ecological Tax (Екологічний податок).
Rent Payments (Рентна плата).
Personal Income Tax (PIT / ПДФО) accrued from sole proprietorship (ФОП) business operations.
Military Levy (Військовий збір).
Personal Income Tax (PIT / ПДФО) paid for the recipient (sole proprietor) and/or hired employees.
Single Social Contribution (ЄСВ) paid for the sole proprietor and/or hired employees.
Important Exclusion: Value Added Tax (VAT / ПДВ) is not included in the list of taxes and mandatory payments counted towards fulfilling the grant repayment obligation.
Key Context: Updated "Vlasna Sprava 2.0" Grant Terms
Program Administration: Policy is set by the Ministry of Economy, Environment and Agriculture of Ukraine, while implementation and administration are managed by the State Employment Service of Ukraine.
Funding Source: Financed by the Mandatory State Social Insurance Fund of Ukraine in Case of Unemployment.
Updated Funding Limits (Effective September 9, 2026):
Business Startups: Up to UAH 500,000 (including bonuses/top-ups).
Business Scaling: Up to UAH 2,500,000.
Consultation Hotlines: Direct inquiries and support are available through the State Employment Service hotline at 0-800-219-713.