Entrepreneurs paid 10% more single tax this year

Which regions contribute the most to local budgets?

6 November 2025

Source: Opendatabot

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.

Single tax payments by private entrepreneurs
Year20212022202320242025
Total paid, ₴ billion24.8524.7726.3940.5244.18

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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