The Verkhovna Rada postponed the tax increase for private enterpreneurs. PMs generally approved draft law No. 9319 on amendments to the Tax Code of Ukraine and some other legislative acts to stimulate the development of the digital economy in Ukraine.
MP Yaroslav Zheleznyak reported this.
It is this draft law that regulates tax payment norms after their historic increase. Now private enterpreneurs will pay increased taxes from January 1, 2025.
The draft law was developed to simplify the taxation of “Diia City” residents and their specialists.
As the chairman of the committee Danylo Hetmantsev explained, the following regulations were finalized for the second reading:
- for residents of "Diia City" with the status of startups, the norm of not applying the preferential rate of personal income tax of 5% and the minimum EUVTax on profit or income.to the income of specialists of "Diia City" was canceled, if the number of such people in the resident of "Diia City" is less than 9. At the same time, a "safeguard against abuse" was provided " — if the startup has not met the criteria before the end of the second year of being a resident of "Diia City", it will be necessary to pay additional personal income tax and VAT;A single contribution for individual entrepreneurs who have chosen a simplified taxation system. The entrepreneur pays the social security tax for himself and each employee.
- exemption from taxation on the capital withdrawn of charitable assistance provided by residents of "Diia City" for the benefit of the Ukrainian Armed Forces;
- cancellation of acts of services rendered for gig specialists;
- strengthening of the "anti-criteria" of “Diia City” residency during martial law and in the post-war period;
- elimination of some editorial inaccuracies of the relevant Law of Ukraine "On stimulating the development of the digital economy in Ukraine".
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