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 January 2026, 10,090 business entities have re-registered from the territory of Donetsk Region, including 2,235 legal entities and 7,765 individual entrepreneurs.
Almost 82% of re-registered enterprises currently operate in Kyiv, as well as in Dnipropetrovsk, Lviv, Kyiv, Kharkiv, 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 – 43.1%;
construction – 9.3%;
manufacturing – 9.0%;
transportation, warehousing, postal and courier activities – 6.1%;
provision of other services – 5.7%;
professional, scientific, and technical activities – 6.0%;
agriculture, fishing – 4.8%;
administrative and support service activities – 4.0%.
Budget losses
Despite relocation, some businesses continue to pay taxes to local budgets in Donetsk Region. In 2025, 752 relocated business entities paid UAH 209.0 million to the regional budget, including:
87.1% – personal income tax;
6.5% – land tax;
1.5% – flat tax.
Nevertheless, as a result of business re-registration in other regions, as of 1 January 2026, the budget losses at all levels amount to UAH 7.9 billion, including UAH 3.6 billion in losses to local budgets.