FOPs of the 3rd group paid 80% of the total single tax last year

Overall, UAH 59.88 billion in single tax was paid by FOPs to the state budget last year — 9% more than in 2024.

Entrepreneurs of the 3rd group accounted for 80% of the total single tax paid — UAH 47.84 billion. In total, there are 1.63 million active single tax payers in Ukraine, and nearly half of them — 0.8 million individuals — operate within the 3rd group. Entrepreneurs in this category pay 3% of their income if they are VAT payers, or 5% if they operate without VAT.

It is worth noting that the number of 3rd group sole proprietors changed only slightly over the year: 798.3 thousand entrepreneurs at the end of 2024 compared to 801.5 thousand at the end of 2025. At the same time, the amount of tax paid by them increased by 6.5%.

UAH 11.5 billion in single tax was paid by 2nd group sole proprietors — 19% of total revenues. This is 20% more than in 2024. This increase is partly explained by the higher fixed tax rate: while in 2024 second group entrepreneurs paid UAH 1,420 per month, in 2025 they paid UAH 1,600. The number of taxpayers in this group also grew by 4% over the year.

Meanwhile, the 1st group continues to decline. Over the year, the number of such entrepreneurs decreased by 19%, to 165.7 thousand FOPs. Accordingly, the amount of tax paid by them also dropped by 15%. In total, they transferred UAH 537 million — less than 1% of all single tax revenues. The tax rate for the 1st group remained unchanged at UAH 302.8 per month.

4th group taxpayers — farming enterprises — more than doubled the amount of tax paid in 2025, reaching UAH 5.93 million. At the same time, the number of farmers decreased significantly over the year: about 700 entrepreneurs, compared to approximately 800 a year earlier.

Traditionally, the largest share of the single tax is paid in the capital. Sole proprietors in Kyiv transferred UAH 13.2 billion last year — 22% of the total amount. This is followed by the Lviv region with UAH 5.4 billion (9%) and the Dnipropetrovsk region with UAH 5.2 billion (9%).

The capital also leads across individual groups: in Group III, nearly a quarter of all revenues — UAH 11.6 billion — were generated by Kyiv-based entrepreneurs. In Group II, Kyiv is also ahead with UAH 1.5 billion.

At the same time, in Group I, the highest amount was paid by entrepreneurs from the Odesa region — UAH 48 million. Among Group IV taxpayers (farmers), the Volyn region leads, followed by the Khmelnytskyi and Mykolaiv regions.