The volume of single tax payments by individual entrepreneurs in 2024 amounted to UAH 55 billion, exceeding the revenues for the pre-war 2021 by 59%. The State Tax Service reported this in response to an EP request.
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How much taxes were paid
Thus, according to the tax service, by the end of 2024, Ukrainian sole proprietors of groups 1, 2 and 3 of the simplified taxation system paid a total of UAH 55.14 billion.
Of this amount, 633.38 million was paid by sole proprietors of the first group, 9.57 billion UAH by sole proprietors of the second group, and 44.94 billion UAH by sole proprietors who are in the third group of the simplified taxation system (of which 1.014 billion UAH was paid by those who are VAT payers, and 43.92 billion UAH).
The largest single tax deductions were made by sole proprietors registered in Kyiv (UAH 12.24 billion), Lviv (UAH 5.09 billion) and Dnipropetrovsk (UAH 4.69 billion) regions. Interestingly, in 2021, the second place in terms of single tax revenue was not Lviv, but Kharkiv region, whose budgets then received UAH 3.16 billion.
In most regions of Ukraine, during the Great War, the volumes of the single tax that private entrepreneurs transferred to the budget increased. However, in a number of regions, these volumes decreased.
In Donetsk region, sole proprietors paid UAH 158.7 million less in 2024 than in 2021, in Luhansk region – UAH 186.16 million less, in Kherson region – UAH 226.65 million less.
Despite the proximity of the front, the volume of single tax payments by sole proprietors registered in the Kharkiv region in 2024 exceeded the pre-war level by UAH 1.05 billion or increased by 33.4%.
There was also a significant increase in contributions from individual entrepreneurs in Lviv Oblast (by UAH 2.38 billion to UAH 5.09 billion), Dnipropetrovsk Oblast (by UAH 1.91 billion to UAH 4.69 billion), Kyiv Oblast (by UAH 1.83 billion to UAH 4.23 billion) and the city of Kyiv (by UAH 4.23 billion to UAH 12.24 billion).
How the income of sole proprietors has grown
Using the State Tax Service data on the volume of earnings of sole proprietors who are in Group 3 of the simplified taxation system, as well as on the volume of their payment of a single tax, EP calculated how the average monthly earnings of such sole proprietors changed.
Thus, in 2021, a sole proprietorship in the third group of the simplified taxation system earned an average of UAH 63.5 thousand per month in Ukraine. In 2022, this amount decreased to UAH 61.14 thousand, in 2023 it increased to UAH 66.85 thousand, and in 2024 it amounted to UAH 95.04 thousand.
In 2024, sole proprietors registered in Kyiv earned more money — 111.98 thousand UAH per month. Compared to the pre-war 2021, the monthly income of Kyiv sole proprietors increased by 20 thousand UAH.
Also, sole proprietors registered in the Kyiv region earned significantly – 105.5 thousand UAH per month, in the Lviv region – 102.5 thousand UAH per month and in Volyn – 99.65 thousand UAH per month.
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- Taxes for sole proprietors