Taxes for individual entrepreneurs will increase in January: Zelensky signed the law
25 December 2024 11:12
Today, on December 25, President Volodymyr Zelenskyy signed a law that canceled the tax hike retroactively and postponed it to January 1, 2025. This is evidenced by the data in the card of the bill No. 9319 on the website of the Verkhovna Rada, "Komersant Ukrainian" reports
This law regulates tax rates after their historic increase.

It should be noted that on December 4, the Verkhovna Rada of Ukraine adopted Bill No. 9319 as a whole, which postponed the tax increase for individual entrepreneurs to January 1, 2025.
Head of the Tax Committee Hetmantsev noted that this law aims, among other things, to abolish taxation retroactively (from October 1). The tax increase is also postponed for legal entities operating under the third group simplified taxation system.
Follow us on Telegram: the main news in a nutshell
Main provisions of draft law 9319 (according to Hetmantsev)
- For residents of Diia City with the status of startups, the rule on the non-application of the preferential personal income tax rate of 5% and the minimum unified social contribution to the income of Diia City specialists is canceled if the number of such persons is less than 9. At the same time, there is a safeguard against abuse – if a startup does not meet the criteria by the end of the second year of being a Diia City resident, it will have to pay additional personal income tax and unified social tax.
- Charitable assistance provided by Diia City residents to the Armed Forces of Ukraine is exempt from the ECT.
- Service delivery certificates for gig-specialists are canceled.
- The “anti-criteria” for Diia City residency for the period of martial law and the post-war period are tightened.
- Some editorial inaccuracies in the relevant Law of Ukraine “On Stimulating the Development of the Digital Economy in Ukraine” are being eliminated.
As reported by , earlier the Verkhovna Rada of Ukraine passed and the President of Ukraine signed a law on a “historic” tax increase.
Follow us on Telegram: the main news in brief