Taxes are no longer scary? Ukraine sees boom in registration of new sole proprietorships

The current year 2025 has been a difficult one for Ukrainian business – starting with a record number of closures of sole proprietorships, the situation leveled off by the summer. And in the fall, a new record was set – this time with a “plus” sign.

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This is reported by the information and analytical portal YouControl, according to which 77.4 thousand new individual entrepreneurs were registered in the third quarter of 2025, which is 22% more than in the second quarter and 38% more than a year ago. This is the highest quarterly rate of registrations in at least the last two years.

At the same time, the number of terminations of individual entrepreneurs remained almost the same as in the previous quarter — about 52.2 thousand (0.4% less than in the second quarter). Thus, for every 100 registrations, there were only 67 terminations, which resulted in a significant net increase in entrepreneurs.

As for the sectors of the economy in which new entrepreneurs prefer to register, these are retail trade, IT and transport services. There was also a surge of interest in niche activities – for example, in the field of courier and postal services, the number of registrations of individual entrepreneurs increased 22 times, and in the support of theatrical and cultural events – 12 times. In most areas, the number of liquidations of individual entrepreneurs decreased.

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As for the regions, the traditional concentration of business activity in the largest centers is confirmed. Kyiv maintains its leadership in the number of new registrations of individual entrepreneurs (over 10 thousand per quarter), followed by Dnipropetrovsk, Lviv, Kyiv, Kharkiv and Odesa regions – together these six regions provided almost half of all registrations. At the same time, even in the Ukrainian-controlled territories of Donbas, more individual entrepreneurs cease their activities than are registered.

The gender balance among entrepreneurs has shifted somewhat. Women continue to register more sole proprietorships, but their share among new sole proprietorships has decreased from 64% to 61% over the year. Among those who have ceased their activities, women now predominate (53% versus 47% of men), although the situation was the opposite a year earlier.

Meanwhile, from October 1, Ukraine updated the rules for paying a single social contribution for individual entrepreneurs.

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