In July–September, the Ukrainian IT market showed a clear «plus» for the first time in a year: 9,575 new sole proprietorships versus 8,074 closures. The dynamics are almost the same as in the second quarter, but after the peak at the beginning of the year, the trend has clearly stabilized.
In July–September, the Ukrainian IT market showed a clear «plus» for the first time in a year: 9,575 new sole proprietorships versus 8,074 closures. The dynamics are almost the same as in the second quarter, but after the peak at the beginning of the year, the trend has clearly stabilized.
According to DOU analytics based on YC.Market, the share of fresh registrations in the third quarter amounted to 3,65% of the total number of IT-FOPs. Compared to April-June, another 431 new registrations were added (from 9144 to 9575), and compared to the same period in 2024, the increase is 251. The geography is expected: Kyiv is in the lead (+1801), followed by Dnipropetrovsk (+965), Lviv (+947) and Kharkiv (+759). At the opposite pole are Luhansk (+10) and Donetsk (+81). This almost repeats the picture of last year, but Kherson rose from the group of outsiders to a higher level.
Closures also became calmer: after a record over 16 thousand in the first quarter, in the second and third quarters the figure did not exceed 9 thousand (8074 in July–September). The largest number of closures was in Kyiv (-1795), Kharkiv (-822), Dnipropetrovsk (-738) and Lviv (-752) regions; the smallest number was in Ternopil (-119), Kherson (-77) and Luhansk (-15) regions. As a result, year-on-year in the third quarter, there were 1231 fewer closures.
The broader context of IT also supports the trend of entrepreneurship recovery: in July-September, a total of 85,440 sole proprietorships were opened in the country and 52,400 were closed, meaning that for every closed one, there are approximately 1.6 new ones. Since the beginning of 2025, there have been 222,221 openings versus 208,702 closures.
The draft state budget for 2026 includes an increase in the minimum wage to UAH 8,647 and the subsistence minimum for those able to work to UAH 3,328. For individual entrepreneurs, this means an increase in fixed payments without changing the rates: the single tax for the 1st group will be UAH 332.8/month, the single income tax for all groups will be UAH 1,902.34/month, the marginal turnover will increase (up to UAH 1.44 million for the 1st, UAH 7.21 million for the 2nd, approximately UAH 10.04 million for the 3rd), and the military levy will be UAH 864.7/year for the 1st-2nd groups and 1% of income for the 3rd. In other words, in the absence of tax reforms, the key driver of the load in 2026 will be the indexation of minimum indicators.
Previously, dev.ua wrote about how the government submitted to the Verkhovna Rada the draft State Budget of Ukraine for 2026, which, in particular, provides for an increase in the minimum wage and the subsistence minimum, and accordingly, the tax burden on individual entrepreneurs will increase.
