Odesa region is among the leaders in taxes from entrepreneurs

In 2025, Ukrainian individual entrepreneurs paid UAH 59.88 billion in single tax to the budget, which is 9% more than last year. In Odesa region, entrepreneurs transferred UAH 3.2 billion, which is one of the highest figures among the regions.

This is evidenced by data from the Opendatabot monitoring system.

In 2025, individual entrepreneurs transferred UAH 59.88 billion in single tax to the budget, which is 9% more than a year earlier. Most of the revenues, 80%, came from entrepreneurs in the third group, who paid UAH 47.84 billion.

In total, there are 1.63 million single taxpayers in Ukraine, of which about 800,000 are in the third group. Their number remained almost unchanged over the year (801,500 vs. 798,300 a year earlier), but the amount of tax they paid increased by 6.5%.

ILLUSTRATION: opendatabot.ua

Individual entrepreneurs of the second group paid UAH 11.5 billion, which is 19% of all revenues and 20% more than in 2024. The growth is partly due to an increase in the monthly rate - from UAH 1,420 to UAH 1,600. The number of taxpayers in this group also increased by 4%.

Instead, the first group continues to shrink: over the year, the number of such entrepreneurs decreased by 19% to 165.7 thousand. They paid UAH 537 million, which is less than 1% of the total amount.

In 2025, farms more than doubled their single tax payments to UAH 5.93 million, although their number decreased from about 800 to 700.

Kyiv traditionally receives the largest single tax revenues. Last year, the capital's entrepreneurs transferred UAH 13.2 billion, which is 22% of the total amount. They are followed by Lviv region with UAH 5.4 billion (9%) and Dnipropetrovska region with UAH 5.2 billion (9%). Kyiv is also a leader in certain groups of taxpayers: in the third group, entrepreneurs from the capital provided almost a quarter of all revenues - UAH 11.6 billion, and in the second group, Kyiv topped the ranking with UAH 1.5 billion.

In contrast, in the first group, entrepreneurs from Odesa region paid the most - UAH 48 million. Among farmers in the fourth group, Volyn leads, followed by Khmelnytskyi and Mykolaiv regions.

Since the beginning of 2026, innovations in VAT taxation have come into force in Ukraine for a number of operations related to transportation, defense, and energy infrastructure restoration. As Intent previously reported, VAT exemptions for electric cars have been canceled: starting from January 1, 2026, the import and supply of vehicles equipped exclusively with electric motors in the customs territory of Ukraine will be subject to VAT under the general procedure.

Анна Літман