Enterprises from Donetsk Region continue relocating to safer regions of Ukraine due to threats posed by the armed aggression of the Russian Federation.
According to the Main Department of the State Tax Service in Donetsk Region, as of 1 October 2026, 11,664 business entities have re-registered from the territory of Donetsk Region, including 2,517 legal entities and 9,147 individual entrepreneurs.
More than 84% of the re-registered enterprises are currently operating in the city of Kyiv, as well as in the Dnipropetrovsk, Lviv, Kyiv, Kharkiv, Odesa, and Zaporizhzhia regions.
Sectoral structure of relocated businesses
The largest share consists of enterprises engaged in:
wholesale and retail trade, repair of motor vehicles and motorcycles, temporary accommodation – 41,1%;
construction – 9,5%;
manufacturing – 8,9%;
professional, scientific, and technical activities – 6,2%;
provision of other services – 6,1%;
transportation, warehousing, postal and courier activities – 6,0%;
agriculture, fishing – 5,1%;
administrative and support service activities – 3,9%.
Budget losses
Despite relocation, some businesses continue to pay taxes to local budgets in Donetsk Region. In January-Octоber 2026, 131 relocated business entities paid UAH 133.3 million to the regional budget, including:
97,6% – personal income tax;
1,5% – land tax;
0,7% – real estate tax;
0,1% – flat tax.
Nevertheless, as a result of business re-registration in other regions, as of 1 Octоber 2026, the budget losses at all levels amount to UAH 11,6 billion, including UAH 6,6 billion in losses to local budgets.
Please be reminded that you can view the proposals from host territorial communities regarding the accommodation of production facilities for relocated businesses from the Donetsk region here.