How much tax does a FOP pay for online courses with UAH 50,000 income?
Let’s look at a sample case to estimate the real tax burden:
An educational project (such as online courses or a kids’ club) registered under FOP Group 3 without VAT earns UAH 50,000 monthly.
Tax calculation
| Single tax (5%) |
50,000 × 5% = UAH 2,500 |
| Military levy (1%) |
50,000 × 1% = UAH 500 |
| Unified Social Contribution (USC) |
In 2025, the minimum USC is UAH 1,760/month (22% of the minimum salary of UAH 8,000) |
| Total monthly taxes: |
2,500 (single tax) + 500 (military levy) + 1,760 (USC) = UAH 4,760 |
| Net income after taxes: |
50,000 – 4,760 = UAH 45,240 |
Thus, the total tax burden is approximately 9.5% of the income. This is far more favorable than operating informally, where you risk retroactive tax charges: 18% personal income tax, 1.5% military levy, 22% USC, and fines for unregistered business activity.
Activity Codes (KVEDs) for schools and online courses: how to choose the right ones
To operate as a FOP legally, you must register at least one KVED (classification of economic activity) that reflects your business direction. In the field of non-formal education, it’s important to choose the correct codes to cover all your services – otherwise, you may face tax risks or issues with partners and clients.
Recommended KVEDs for schools, courses, and development clubs:
- 85.59 – Other education, not elsewhere classified
The most universal KVED for non-formal education, clubs, courses, and trainings.
- 85.60 – Educational support activities
Use this if you provide educational support, materials, or organize learning events.
- 85.10 – Pre-primary education
For private kindergartens or early childhood development clubs.
- 85.20 – Primary education
Suitable for basic tutoring or teaching younger school-age children.
- 85.32 – Vocational education
Relevant for courses offering professional skills training.
- 62.01 – Computer programming
Required if you teach coding, Python, Frontend, or similar.
- 63.99 – Other information services
An additional KVED for online course platforms, content studios, etc.
Can you combine multiple KVEDs?
Yes. You can register one main activity code and add several secondary ones, it’s free and doesn’t limit your operations.
For example, if your club teaches English, hosts IT classes, and runs an online platform, a suitable combo would be:
– 85.59 – main
– 85.10 – for early childhood programs
– 62.01 – for IT courses
– 63.99 – for managing the platform
This is best done at the registration stage or later if your business model expands.
How to work with clients in schools and courses: payments, documentation, and taxes
Even if your school or course is a small project with just a few students or groups, it’s essential to organize payments properly from the start. It simplifies accounting, reduces tax risks, and builds client trust.
How to accept payments
- Non-cash transfer to the entrepreneur’s business account. The most convenient and popular option. You open a FOP business account at a bank (e.g., monobank, PrivatBank, PUMB) and receive payments directly.
- Online acquiring. Payment systems (LiqPay, Fondy, WayForPay, Portmone) let clients pay by card via website or link. It’s legal and can be automatically fiscalized (if required).
- Cash payments. Cash payments are allowed, but you must use a cash register (RRO/PRRO). This often creates additional hassle, so it’s better to switch to non-cash methods early on.
What documents are required?
- Client agreement. You may sign an individual agreement or use a public offer on your website. It provides legal protection in case of disputes about payments or terms.
- Payment reference. If a client pays directly to your account, make sure the payment purpose is indicated correctly, for example: “Payment for educational services under public offer dated [date].”
- Receipt or invoice. Clients may request an invoice or confirmation. You can generate it via online banking or automatically through the payment system.
When is a cash register required?
FOPs on Group 2 or 3 without employees can operate without RRO/PRRO if they:
- Accept only non-cash payments
- Do not exceed UAH 220,000 in cash per month
- Do not sell electronics, medical goods, pharmaceuticals, or excise products
Online schools and courses using payment systems usually don’t need an RRO, since these platforms handle fiscalization automatically.
Bonus: working with platforms, partners, and online course aggregators
Many educational projects today operate not only directly with clients but also via online platforms, partner programs, or aggregators. Each of these options comes with specific tax and organizational nuances.
Are you using online platforms?
For example, if you host your courses on Prometheus, Udemy or similar platforms:
- The platform often acts as an intermediary. Payments may come directly from users or through the platform itself.
- If payment is made via a foreign service, it’s crucial to be on Group 3 FOP, which legally allows you to receive foreign currency earnings.
- Most platforms do not require you to be a legal entity, but financial service providers (like Stripe or PayPal) might.
Are you working with other instructors?
Many schools, clubs, and courses need a team – instructors, coaches, or administrators. FOPs have several legal options:
- Formal employment
- Civil-law contracts with other individuals or FOPs
- Business-to-business model – working with other FOPs under service contracts (a common, convenient, and legal practice)
Are you selling courses on external platforms?
Some educational products are sold through marketplaces, partner schools, franchises, or aggregator websites. In such cases:
- You need clear contracts with your partners (for joint activity or subcontracting).
- You must track your income, even if payments are irregular or made after revenue-sharing.
- Again, working with international platforms means Group 3 FOP with the ability to receive foreign payments is essential.
How Finevolution can help
We work daily with entrepreneurs in the education sector – from online course instructors to founders of private schools and development studios. We know the nuances, tax requirements, and common pain points that educational projects face. That’s why we offer not just FOP registration, but full-service support.
Here’s what we can do for you:
- Help you choose the optimal tax group for your business model
- Select the right KVEDs that cover all your activities
- Register your FOP quickly and remotely – no queues or bureaucracy
- Open a business bank account for payment processing
- Set up your accounting and reporting so taxes don’t become a burden
- Assist with public offers, letters to the tax office, refund applications
- Handle monthly bookkeeping, prepare reports, and stay available for any questions
We’re not only here to help you launch, we’re your long-term partner in building and scaling your education business.
Ready to simplify your business setup? Leave a request for a consultation – and we’ll help you launch or streamline your FOP with confidence, clarity, and no stress.
We are available Monday to Friday from 9:00 to 19:00. To request a consultation, fill out the form below or write to us via Telegram, Viber, or WhatsApp.
