Zelensky signs law on increased taxes for entrepreneurs starting January 1
Source: Rada.gov.ua
On Wednesday, Ukraine’s president Volodymyr Zelensky has signed Law No. 9319, which delays a new military tax hike for small businesses and single-tax payers to January 1, 2025. The updated law also introduces changes to the tax regime for Diia.City residents.
Under the new law, Diia.City conditions will become more accessible for small startups as it removed the earlier requirement to employ at least nine specialists to qualify for reduced personal income tax (PIT) rates of 5% and minimum single social contributions (SSC).
However, safeguards are in place to prevent abuse: startups that fail to meet the criteria by the end of their second year as a Diia.City resident will be required to pay the full PIT and SSC retrospectively.
The law also strengthens restrictions on companies with “Russian ties.” Entities with Russian residents in their structure will be not eligible for Diia.City residency, regardless of their place of residence or location.
The law came into effect on December 1, 2024, aiming to ensure the war-torn country can have more revenues during martial law.
After the start of the full-scale invasion in February 2022, Ukraine witnessed an unprecedented wave of private support for the army. Citizens, big businesses, charitable foundations, and international philanthropists began financing the country’s defense alongside state assistance provided by international partners. Estimates of total private contributions range from tens to hundreds of billions of hryvnias. However, determining the exact amount remains difficult. In many cases, companies combine military aid, humanitarian programs, tax payments, social spending, and employee support in their reporting.
Rinat Akhmetov’s military initiative, “Steel Front”, has delivered a batch of drones worth UAH 214 million to the 1st “Azov” Corps of the National Guard of Ukraine. This shipment is part of the Metinvest Group’s ongoing support for the unit in 2025.
On October 6, the Administrative Cassation Court within the Supreme Court of Ukraine continued hearing case No. 990/80/25, in which the fifth President and leader of the party “European Solidarity”, Petro Poroshenko, seeks to have Presidential Decree No. 81/2025 from February 12, 2025 — enacting sanctions by the decision of the National Security and Defense Council (NSDC) — declared illegal and annulled. The plaintiff claims the document was falsified and that the sanctions are a tool of political persecution of the opposition, contrary to international norms. Government representatives deny the allegations and insist their actions were lawful. Journalists of Bukvy were present at the hearing.
Rinat Akhmetov’s Metinvest Group has completed the construction of an upgraded underground NATO Role 2 hospital in one of the hottest sectors of the frontline. This is the second stabilization point established under the Steel Front initiative in cooperation with the Medical Forces of the Armed Forces of Ukraine. The new facility, funded by Metinvest with an investment of UAH 21 million, is more secure than the first one thanks to its deeper location underground (over 6 meters) and additional fortifications.
Five armored vehicles “Kozak” have received a new mission – thanks to the support of Metinvest, they have been upgraded to full-fledged command and staff vehicles. These upgraded vehicles are now operating on the front line.