Main points
- In 2025, 302 thousand individual entrepreneurs in Ukraine provided employment for over 817 thousand people, with an average of three employees per individual entrepreneur.
- The largest number of entrepreneurs with employees is registered in Dnipropetrovsk, Lviv regions and Kyiv, and the greatest growth is observed in Rivne, Kyiv and Volyn regions.
Every seventh person gives work to Ukrainians: unexpected figures about individual entrepreneurs / Shutterstock
In 2025, more than 817 thousand Ukrainians worked for individual entrepreneurs, according to data from the State Tax Service. In total, 302 thousand individual entrepreneurs had employees last year.
How many people work for sole proprietorships?
302,260 entrepreneurs provided jobs for more than 817,000 people. On average, one such FOP has about three employees, writes Opendatabot.
In total, 14% of entrepreneurs currently use hired labor:
- The largest number of entrepreneurs with employees is registered in the Dnipropetrovsk region – 27,491.
- Almost the same number in the Lviv region – 27,275.
- Next is Kyiv with 25,782 sole proprietorships with employees.
Instead, the number of such entrepreneurs grew fastest in other regions. The largest increase was recorded in Rivne region (+22%), Kyiv region (+20%), and Volyn region (+19%).
As for the number of employees employed by individual entrepreneurs, Lviv Oblast leads the way with 74,648 people. Dnipropetrovsk Oblast is next with 71,983 employees, and Kyiv is next with 70,272.
In total, thanks to entrepreneurs, more than 2.9 million Ukrainians had jobs in 2025 : about 2.1 million worked for themselves, and more than 817 thousand were employed by individual entrepreneurs.
What do you need to know about running a sole proprietorship in Ukraine?
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Individual entrepreneurs are required to regularly submit reports, which depend on their group and have certain nuances. Entrepreneurs exempt from paying the SSC are not required to submit Appendix 1.
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Individual entrepreneurs on the general taxation system will pay personal income tax, military duty and social security contribution in 2026, the total tax burden without social security contribution is 23% of profit. Social security contribution is paid depending on the availability of income, the minimum contribution is 1,902.34 hryvnia per month.
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From April 2026, individual entrepreneurs engaged in security activities without switching to the general taxation system will lose the right to a single tax. Fines are not imposed if the services were provided before 01.01.2026, the KVEDs are excluded, and there are supporting documents.
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Groups 3 and 2 of individual entrepreneurs differ in the established annual volume limit, as well as the number of employees. At the same time, the rates of the single tax and military levy are different for them, but the single social contribution is the same.