Individual entrepreneurs paid a record single tax: who pays the most and why it is important for communities
6 November 15:28
In the first nine months of 2025, individual entrepreneurs (IEs) paid UAH 44.18 billion in single tax,Opendatabot reports , "Komersant Ukrainian".
This is 10% more than last year and almost twice as much as in 2021, before the full-scale invasion.
At the same time, the number of individual entrepreneurs has hardly changed: the growth is only 0.75%. This means that the increase in revenues is not due to the number of entrepreneurs, but to a real increase in tax payments.
Who pays the most
Kyiv traditionally holds the lead with UAH 9.75 billion, or 22% of all paid amounts.
It is followed by:
- Lviv region – UAH 3.99 billion (9%);
- Dnipropetrovska oblast – UAH 3.87 billion (8.8%).
Among the regions with the largest increase are
- Chernivtsi region (15%),
- Rivne, Kirovohrad and Poltava regions (13%).
What it means for local budgets
The single tax is one of the main sources of local budget revenues.
Its largest share in the structure of local revenues is observed
- in Kyiv – 12%,
- in Lviv region – 9.7%,
- in Kyiv region – 9.4%.
Given this, small business activity has a direct impact on the financial sustainability of communities, from public sector salaries to financing utilities.
A trend of stability
Despite the war and economic uncertainty, the number of new sole proprietorships remains stable – 225 thousand new entrepreneurs were opened in 9 months of 2025, which is the same as last year.
Analysts believe this is a sign of a gradual recovery in economic activity and the continued confidence of small businesses in the Ukrainian tax system.
