Entrepreneurs paid 15.2 billion UAH of single tax to the budget from the beginning of 2023Chapter: News

To date, one of important and stable sources of filling the state budget is payment of taxes by individuals-entrepreneurs.

Statistics shows that small business is working and number of registered individuals-entrepreneurs in Ukraine for the last 5 years fluctuates within 2 million people.

Number of individuals-entrepreneurs that are registered in bodies of the State tax Service:

as of June 1, 2023 – 2008.2 thousand people;

2022 – 1975.7 thousand;

2021 – 1974.4 thousand;

2020 – 1901.2 thousand;

2019 – 1885.9 thousand.

At the same time, 76 percent of the total number of registered entrepreneurs are the single tax payers.

Number of individuals-entrepreneurs who use the simplified taxation system is 1517.3 thousand as of June 1, 2023. They chose:

Group I – 204.4 thousand people (or 13.5 percent);

Group II – 564.1 thousand people (or 37.2 percent);

Group III – 748.1 thousand people (or 49.3 percent, including 287.7 thousand people of payers of Group III with a special tax regime at the 2 percent rate).

As of today, micro and small business during the martial law period is trying to resume its activities and a certain part of entrepreneurs use preferences provided by the state during the martial law. In particular, taxpayers of Groups I and II (starting from April 2022) use their right until the end of the martial law, state of emergency, if it is impossible not to pay monthly advance payments from the single tax. But, despite difficult economic conditions, entrepreneurs – single tax payers have ensured receipt of single tax in Ukraine as a whole for five months of 2023 in the amount of 15.2 billion UAH, in particular, taxpayers of Groups I and II – 2.3 billion UAH or 17.1 percent of the total single tax revenues.