Nearly 300 million UAH in taxes have already been paid by self-employed people in 2025
The number of self-employed workers has been growing since the start of the full-scale war
4 July 2025
More than 28,000 self-employed people are currently registered in Ukraine, according to the State Tax Service. This is the highest number in the past five years. Since the start of the full-scale war, the number of self-employed has increased by 1,100. In the first five months of 2025, professionals engaged in independent work have already paid over 292 million UAH in taxes. Most of these specialists are based in Kyiv, Dnipropetrovsk, and Odesa regions.
As of early June 2025, there are 28,300 professionals registered in Ukraine as self-employed — meaning they work independently but are not sole proprietors (FOPs). These include lawyers, private tutors, translators, architects, notaries, psychologists, artists, scientists, doctors, and other specialists who work on their own.
This is the highest number in the past five years. The previous peak was in November 2021 — 27,900 people. However, the number dropped by 700 in December 2021 and only began growing again after a short pause during the first months of the full-scale war. Since the beginning of the invasion, the number of self-employed professionals has increased by about 1,100 people — around 4%.
It’s also worth noting that the Unified Register of Lawyers currently lists over 71,000 professionals. However, not all of them are officially self-employed — some work at law firms or as FOPs (sole proprietors).
| Year | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Number of self-employed professionals: thousands | 27.5 | 27.2 | 27.5 | 27.8 | 28.3 |
The largest number of self-employed professionals work in Kyiv — 4.2 thousand people. Next are Dnipropetrovsk region — 2.5 thousand, and Odesa region — 2.4 thousand.
Self-employed specialists paid 292.29 million UAH in taxes during the first five months of 2025. That’s 33% more than in the same period last year. Notably, in Kherson, Volyn, and Kyiv regions, the amount of taxes paid almost doubled. In total, self-employed professionals paid 603.16 million UAH in taxes in 2024 — 1.6 times more than in 2023, and 1.2 times more than before the full-scale war.
| Year | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Amount UAH million | 507.6 | 441.93 | 402.12 | 603.16 | 292.29 |
Kyiv leads with UAH 140.5 million in taxes paid (23% of the total), followed by Lviv region — UAH 49.8 million (8%) and Dnipropetrovsk region — UAH 49.6 million (8%). However, in Lviv region, this amount was paid by 1.3 thousand people, while in Dnipropetrovsk region — 2.5 thousand self-employed individuals paid almost the same amount.
In 2024, one self-employed person in Lviv region paid an average of UAH 38,000 in taxes. In Kyiv — UAH 33,000, and in Vinnytsia region — UAH 31,000. The lowest average payments were in Luhansk, Donetsk, and Kherson regions. These calculations are approximate — it’s not clear how many registered self-employed people are actually working and earning income.
Self-employed professionals make up only 1.4% of all self-employed individuals in Ukraine (including sole proprietors). Their share of total taxes paid by self-employed people is only 0.6%.
Banks regularly check whether their clients are self-employed — this helps assess their financial profile, tax obligations, and compliance with regulations.
Opendatabot offers a service that allows you to check if someone is an entrepreneur or self-employed and get an official document.
Context
In April, the Cabinet of Ministers approved a draft law to introduce international automatic exchange of information about income earned through digital platforms.
The law would require self-employed individuals to pay taxes on income earned via platforms like Uklon, Bolt, OLX, Prom, Rozetka, and others.
Source: Opendatabot
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