Which regions contribute the most to local budgets?
6 November 2025
Private entrepreneurs in Ukraine paid over ₴44 billion in single tax during the first nine months of 2025, according to the Ministry of Finance. This is 10% more than during the same period last year and 1.8 times more than before the full-scale war. So far, entrepreneurs have paid 76% of the total single tax amount planned for the year.
Private entrepreneurs paid ₴44.18 billion in single tax to local budgets over the first nine months of this year. That’s 10% more than during the same period last year and 1.8 times more than in 2021.
| Year | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Total paid, ₴ billion | 24.85 | 24.77 | 26.39 | 40.52 | 44.18 |
Despite the increase in payments, the number of private entrepreneurs has remained almost unchanged — up by only 0.75% compared to 2024. However, compared to 2021, their number has grown by 10%.
So far, 76% of the annual single tax plan has been fulfilled. The largest payments were made in the first quarter — ₴15.77 billion. In the second quarter, entrepreneurs paid ₴13.69 billion, and in the third — ₴14.71 billion.
Kyiv traditionally remains the main contributor: local entrepreneurs paid ₴9.75 billion (22% of all payments). Lviv region ranks second with ₴3.99 billion (9%), followed by Dnipropetrovsk region with ₴3.87 billion (8.8%).
The largest annual growth in single tax payments was recorded in Chernivtsi region (+15%), followed by Rivne, Kirovohrad, and Poltava regions (each +13%).
Since the single tax goes directly to local budgets, it plays a major role in financing communities. The highest share of the single tax in local budget revenues is observed in Kyiv (12%), Lviv region (9.7%), and Kyiv region (9.4%).
Source: Opendatabot
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