Experts said that women's participation in entrepreneurship is increasing, but this does not automatically lead to a reduction in gender income inequality. Among individual entrepreneurs (IP), the gender gap is smaller than among managers of legal entities. Of the total number of founders of individual entrepreneurs in 2026, 58.5% were men and 41.5% were women, while among the heads of legal entities there is a significant superiority: 68.1% compared to 31.9%. Statistics show an increase in the participation of women in entrepreneurship. However, the results do not guarantee the effectiveness of the IP institution as a tool for smoothing gender inequality in income, experts say. The gender composition of current managers of legal entities varies significantly by industry. Women make up about 72% of the leaders in education, 71% in medicine and beauty and 64% in clothing. In logistics and transportation and construction their share is about 18%, in energy - 17%. The authors explain the difference by simple registration of individual entrepreneurs, lower start-up costs and a flexible schedule. Online marketplaces and services make it easy to find customers. But more equal representation does not mean equal income and business scope, experts emphasize. The bigger the company, the fewer women among its managers: in micro-businesses there are about 39% of them, and in medium-sized companies - 18%. Women are more likely to work in fields where growth is limited by personal time.