Single tax for sole proprietors: Getmantsev made an important statement for entrepreneurs
26 February 11:57
The head of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, Danylo Getmantsev, confirmed that the rules of the simplified taxation system for individual entrepreneurs will remain unchanged at least until the end of martial law. This was reported by ” First Business,” according to "Komersant Ukrainian".
What does this statement mean for individual entrepreneurs?
According to Getmantsev, he personally promised entrepreneurs to maintain the current conditions for working under the single tax and plans to fulfill this promise.
This refers to:
- maintaining single tax rates;
- no changes to individual entrepreneur groups;
- no new tax restrictions;
- stable administration rules.
The MP emphasized that small businesses are one of the key factors in Ukraine’s economic stability during the war. That is why the state should not create additional risks or uncertainty for entrepreneurs.
Why this is important for the economy
Stable tax rules allow sole proprietors to:
- plan their activities;
- keep jobs;
- support local budget revenues;
- invest in business development.
In the political environment, initiatives to revise the simplified taxation system periodically appear. However, according to Getmantsev, such proposals will not be considered until the end of martial law. Any changes are possible only after economic recovery and extensive consultations with the business community.
How much do sole proprietors pay?
At the end of last year, individual entrepreneurs paid over UAH 59 billion in single tax.
Key indicators:
- 80% of all revenues were provided by sole proprietors in group 3;
- the amount of tax paid by sole proprietors in group 3 increased by 6.5%;
- Revenues from sole proprietors in group 4 more than doubled.
- Entrepreneurs in Kyiv, Lviv, and Dnipropetrovsk regions pay the most tax.
This shows that even in wartime, small businesses remain a significant source of budget revenue.
Are changes possible after the war?
Hetmantsev noted that reform of the simplified system is only possible after the end of martial law, stabilization of the economy, and open dialogue with entrepreneurs.
For now, the key message for sole proprietors is that tax rules remain stable.
