Thus, the parliament has adopted bill No. 9319, which amends the Tax Code. Among the key innovations is the postponement of the tax increase for individual entrepreneurs and businesses under the single tax system — these changes will take effect from January 1, 2025.
This was reported by Daniil Getmantsev, the Chairman of the Verkhovna Rada Committee on Finance, Taxation and Customs Policy, in a Telegram post.
Additionally, for residents of Dія.City with startup status, the provision regarding the non-application of the preferential personal income tax rate of 5% and the minimum unified social contribution to the income of Dія.City specialists has been canceled, provided that the number of such individuals employed by the resident is less than 9.