The number of active individual entrepreneurs (ФОП) in Ukraine continues to rise, even amidst the full-scale war. By 2026, there are tens of thousands more entrepreneurs; however, alongside the growth of small businesses, the issue of using the simplified tax system for artificial fragmentation of large companies persists.
Photo: magnific.com
According to Opendatabot, as of August 12, 2026, there are 2,224,104 active FOPs operating in Ukraine. At the beginning of the year, this number was 2,176,507 – thus, the count has increased by 47,597 during this period.
According to Danylo Hetmantsev, since the beginning of the full-scale invasion, the number of registered entrepreneurs has grown by 234,918. He expressed gratitude to small business representatives for their resilience and support of the economy during wartime.
More FOPs are Opened Than Closed
A positive registration balance has been maintained over recent months. In July, Ukrainians opened 26,611 new FOPs, while 17,665 ceased operations. In August, as of the data update date, 5,973 more entrepreneurs were registered, and 2,324 were closed.
Opendatabot notes that, on average, the number of active FOPs increases by 3-5 thousand monthly. A notable deviation from this trend was observed in the latter half of 2024 following the announced increase in tax burdens. January 2025 recorded an anti-record: 59,700 FOPs closed within the month, compared to 21,447 new ones. The situation subsequently stabilized.
Concurrently, tax revenues from entrepreneurs are also growing. According to Opendatabot, FOPs paid nearly UAH 59.9 billion in single tax in 2025. For comparison, this figure was UAH 34.8 billion in 2021.
Photo: opendatabot.ua
Read also: Some FOPs may not pay taxes and social security contributions: who it concerns
Danylo Hetmantsev Draws Attention to Business Fragmentation
Alongside the increase in the number of entrepreneurs, the problem of large companies using FOPs to minimize taxes remains. According to the Head of the Verkhovna Rada Committee on Finance, Tax, and Customs Policy, Danylo Hetmantsev, tax and law enforcement agencies continue to work on curbing such practices.
“The simplified tax system was created to support small businesses, not for large businesses to evade taxes,” he emphasized. “On this occasion, I thank the representatives of real small businesses for their resilience on the economic front and their support of the state!”
PSM editorial highlights that the sheer number of FOPs does not provide a complete picture of the state of small entrepreneurship. To assess its real contribution to the economy, metrics such as turnover, job creation, tax revenues, and the longevity of new businesses are also crucial. These indicators will help understand the extent to which the current growth in registrations reflects an expansion of the entrepreneurial sector, rather than merely an increase in formally registered FOPs.
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