Budget revenues from individual entrepreneurs increased by 10% and exceeded pre-war levels - report
Kyiv • UNN
In the first 9 months of 2025, the Ukrainian budget received UAH 44.18 billion in single tax from individual entrepreneurs, which is 10% more than last year and 1.8 times more than before the full-scale invasion. The number of individual entrepreneurs remained almost unchanged, and Kyiv, Lviv region, and Dnipropetrovsk region became the main donors to local budgets.
With an almost unchanged number of individual entrepreneurs, the budget received 10% more than last year and even exceeded the income received before 2022. This was reported by UNN with reference to Opendatabot.
Details
The Ukrainian budget received 44.18 billion hryvnias from the single tax paid by individual entrepreneurs for 9 months of 2025.
According to Opendatabot statistics, the specified amount of income exceeds the receipts for the corresponding period of 2024 by 10%. In addition, the 9-month result of the current year is 1.8 times higher than before Russia's full-scale invasion.
The number of individual entrepreneurs, according to official data, has almost not changed. The increase is only +0.75%, while budget revenues are higher.
It has been determined which regions are the main donors to local budgets:
- Kyiv (9.75 billion UAH);
- Lviv region (3.99 billion);
- Dnipropetrovsk region (3.87 billion).
The real heroes of the year are Chernivtsi region, where revenues increased by 15%
Rivne, Kirovohrad, and Poltava regions increased revenues by +13%.
It is also noted that the single tax remains the financial support of communities.
The leader is the capital of Ukraine - the single tax formed 12% of local budget revenues.
- in Lviv region - 9.7%;
- Kyiv region - income from the single tax at the level of 9.4%.
Recall
The Verkhovna Rada adopted a bill that provides for an increase in corporate income tax for banks to 50% in 2026. This decision, which will be in effect until the first quarter of 2027, aims to ensure stable replenishment of the state budget.