The single tax and EUV are not paid - for the entire period of military service, if the FOP was mobilized to the Armed Forces.
In general, for the 2nd group, the rate of the single tax is 20% of the minimum wage (clause 293.2 of the Civil Code). In 2023, it is UAH 1,340. In addition, the FOP of the 2nd group pays the EUV in the amount of 22% of the minimum salary.