Svitlana Kucher, an expert, in her commentary to The Page notes who will be affected by the changes to tax increases adopted by the legislator

In a commentary to THE Page, Svitlana Kucher warns that from 1 January 2025, the military levy on personal income other than salaries or wages will increase from 1.5% to 5%. . 

The increase in military levy also applies to sole proprietors (SPs). By the way, the increased corporate income tax rate of 50% for 2024 is being restored for banks, which will apply retrospectively, as banks have already paid taxes at the previous rate. And from 1 January 2025, the corporate income tax for non-banking institutions will increase from 18% to 25% (except for insurance companies). The National Bank of Ukraine and the Ministry of Finance have previously spoken out against raising the corporate income tax rate for banks due to the risks of rising domestic borrowing and the need for additional capitalisation of state-owned banks. At the first reading of the draft law, this provision was even removed. However, since the innovation should bring an additional UAH 27.3 billion to the budget, banks will still have to pay.
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