Taxpayers on the simplified taxation system paid 45.8 billion UAH during January – July 2025. This is 12.5% or 5.1 billion UAH more than in the corresponding period last year. Single tax revenues amounted to almost 40.7 billion UAH last year.
Leaders in paying single tax:
Kyiv – 9.6 billion UAH,
Dnipropetrovsk region – 4.1 billion UAH,
Lviv region – 3.7 billion UAH,
Kyiv region – 3.3 billion UAH.
Reminder! Single tax payers pay military levy.
Military levy rates:
Individuals-entrepreneurs of the first, second and fourth groups – 10% of the minimum salary established on January 1 of the reporting year (monthly advance contribution is 800 UAH in 2025).
Entrepreneurs of the third group – 1% of income received quarterly.
It is possible to find out under what conditions individuals-entrepreneurs can be the single tax payers of groups I – III by the link https://tax.gov.ua/en/mass-media/news/918731.html