The single tax increased by 12.5%: how much Ukrainian businesses paid in six months

According to the State Tax Service, from January to July 2025, taxpayers using the simplified taxation system paid UAH 45.8 billion. This is 12.5%, or UAH 5.1 billion more compared to the same period last year.

Leaders in single tax payments:

• Kyiv – UAH 9.6 billion,
• Dnipropetrovsk – UAH 4.1 billion,
• Lviv – UAH 3.7 billion,
• Kyiv region – UAH 3.3 billion.

It should be noted that single tax payers also pay a military tax.

Military tax rates:

• Individual entrepreneurs of the first, second, and fourth groups – 10% of the minimum wage set as of January 1 of the reporting year (in 2025, the amount of the monthly advance payment is UAH 800).
• Entrepreneurs of the third group – 1% of the income received quarterly.

In the first half of 2025, the payment of the single tax by Ukrainian taxpayers increased compared to last year. Kyiv leads in payment volumes, and taxpayers are also noted in Dnipropetrovsk, Lviv, and Kyiv regions. They also reminded about the military tax rates for different categories of taxpayers.