How much tax do TikTok bloggers pay

In November 2025, the Ministry of Finance and the State Tax Service of Ukraine launched the information campaign “Taxes Protect,” aimed at simply explaining to Ukrainians the tax rules for different types of income. The first thematic material focused on social media bloggers—a profession that in recent years has turned from a hobby into a serious source of income for millions of Ukrainians. Using the example of 22-year-old TikTok blogger Maria, officials demonstrated exactly how much tax content creators should pay.

Example of Maria: a typical TikTok blogger
Maria runs a popular TikTok blog and advertises Ukrainian and international brands. Her average monthly income is 60,000 UAH, which is 720,000 UAH per year—a perfectly realistic figure for a mid-level blogger with a stable audience. To work legally, she registered as an individual entrepreneur (FOP) of the third group under the simplified taxation system, which allows her to officially provide advertising services, receive payments from any companies, benefit from simplified taxation, and legally withdraw funds. Each quarter, Maria submits a declaration via the “My Taxes” mobile application and pays the required taxes and a single social contribution.

Three taxation options for bloggers: comparison
As of 2025, Ukraine has three main ways to legalize bloggers’ income, each with its own advantages, disadvantages, and limitations.
Option 1: Individual without FOP. This is the most expensive option—a blogger pays 18% personal income tax (PIT) and 5% military levy, totaling 23% of gross income. With 720,000 UAH in income per year, taxes amount to 165,600 UAH. The declaration is submitted once a year by May 1st. This is the simplest option in terms of registration, but the least profitable in terms of tax burden.
Option 2: FOP of the second group. Fixed payments for 2025: 1,600 UAH (single tax) + 800 UAH (military levy) + 1,760 UAH (USC) = 4,160 UAH per month, or 49,920 UAH per year. This means 70% savings compared to being an individual. Reporting is annual. However, this option is only suitable for cooperation with Ukrainian partners. Restrictions: maximum annual income of 6,672,000 UAH; can’t work with large brands on the general taxation system; can’t receive income from abroad (e.g., AdSense, Patreon, foreign brands).
Option 3: FOP of the third group (Maria’s choice). This group pays percentage-based contributions: 5% single tax from income, 1% military levy from income, and a fixed USC of 1,760 UAH per month. With 720,000 UAH per year, the calculation is as follows: 36,000 (5% single tax) + 7,200 (1% levy) + 21,120 (USC) = 64,320 UAH. This is 61% savings compared to being an individual. Reporting is quarterly—four declarations per year. Max income is 9,336,000 UAH per year. Main advantage: can work with any clients—Ukrainian companies under the general system, foreign brands, monetization platforms like YouTube AdSense, Patreon, donation services, and payment systems like Payoneer, Wise, PayPal.

Consequences of tax evasion
Ignoring tax payment requirements is not just a legal violation. Bloggers risk serious penalties:
Criminal liability. Under Article 212 of the Criminal Code of Ukraine, tax evasion can result in up to 6 years in prison, being barred from certain activities for up to 2 years, and confiscation of property.
Financial monitoring. Banks actively cooperate with tax authorities and pass information about “suspicious” deposits to individuals’ cards. In 2025, it is nearly impossible to hide income—the system automatically monitors large sums.
Loss of social guarantees. Without regular USC payments, bloggers do not accumulate insurance history: this means no rights to sick pay, maternity payments for women, future pensions, or unemployment assistance.
Inability to work with large brands. Serious companies only work with officially registered FOPs, as it simplifies their accounting and reduces tax risks. If you’re not an FOP, you lose the most profitable contracts.

Tax specifics for different income types
A blogger’s income can come from various sources, each with their own peculiarities.
Advertising integrations from Ukrainian and international brands. Requires a 3rd group FOP with taxation: 5% single tax + 1% levy + USC.
YouTube AdSense. Income from video monetization is considered foreign income; a 3rd group FOP is required, standard tax scheme applies.
Donations from viewers. This is the trickiest case. Donations are not FOP income (it’s not payment for services, but voluntary giving), but are taxed as individual income—18% PIT + 5% military levy = 23%. Bloggers are advised to keep flows separate: advertising income to a FOP account, donations to a personal account with an annual declaration.
Sale of merchandise, courses, consultations. 2nd group FOP (if selling to individuals) or 3rd group (if to large companies or via international platforms).

Practical tips

1. Don’t wait for the tax office to find you. Even 500 UAH per month must be declared. Excuses don’t work.
2. Choose the right FOP group. FOP 2—for working with only Ukrainian audiences. FOP 3—for international partnerships and large brands.
3. Keep clear records of income. Keep contracts, invoices, and bank statements—this protects you from tax claims.
4. Use the “My Taxes” app. The app makes it easy to file declarations, pay taxes, and check settlements.
5. Consult with tax experts. The law changes often.
6. Receive income into the FOP account. All business funds should be received there, not on a personal card.

Conclusions
A FOP of the third group with an annual income of 720,000 UAH pays 64,320 UAH in taxes—just 8.9% of income. Compared to working as an individual (23% taxes), this is a 61% saving. At the same time, the blogger can legally work with Ukrainian and international brands, accrues insurance history with rights to social benefits, has a transparent income record for loans and visas, and is protected from criminal prosecution.

Author: Yulia Popadyn, tax and customs law attorney, WINNER Law Firm. If you have questions or problems with financial monitoring, protecting bank accounts from unlawful blocking, appealing bank actions, consulting on legitimate business operation, or understanding tax monitoring and anti-money laundering laws—contact the team of professionals in tax and financial law.