Tax increase for individual entrepreneurs postponed to January
4 December 14:21
The Verkhovna Rada of Ukraine has adopted draft law No. 9319, which postponed the tax increase for individual entrepreneurs to January 1, 2025. This was announced in Telegram by the chairman of the Tax Committee of the Verkhovna Rada Danylo Hetmantsev, reports Komersant ukrainskyi.
“For individual entrepreneurs and legal entities on a single tax, the changes will come into force on January 1, 2025,”
– the MP wrote, referring to the increase in the military tax for individual entrepreneurs introduced earlier.
The current document, according to him,
“is designed to improve the taxation of Diia City residents and their specialists.”
Follow us on Telegram: the main news in brief
Main provisions of draft law 9319 (according to Hetmantsev)
- For residents of Diia City with the status of startups, the rule on the non-application of the preferential personal income tax rate of 5% and the minimum unified social contribution to the income of Diia City specialists is canceled if the number of such persons is less than 9. At the same time, there is a safeguard against abuse: if a startup does not meet the criteria by the end of the second year of being a Diia City resident, it will have to pay additional personal income tax and unified social tax.
- Charitable assistance provided by Diia City residents to the Armed Forces of Ukraine is exempt from the ECT.
- Service delivery certificates for big data specialists are canceled.
- The “anti-criteria” for Diia City residency for the period of martial law and the post-war period are tightened.
- Some editorial inaccuracies in the relevant Law of Ukraine “On Stimulating the Development of the Digital Economy in Ukraine” are being eliminated.
As reported by , earlier the Verkhovna Rada of Ukraine passed and the President of Ukraine signed a law on a “historic” tax increase.
ANALYSIS
