Local budgets received almost 55.9 billion UAH of the single tax in the first 9 months of this year. Compared to the same period last year, this is 11.4% or + 5.7 billion UAH more.
Taxpayers contributed the most to their communities’ budgets of:
Kyiv – 11.8 billion UAH,
Dnipropetrovsk region – almost 5 billion UAH,
Lviv region – 4.6 billion UAH,
Kyiv region – 4.1 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