List of taxpayers with a high level of voluntary compliance with tax legislation as of March 2026 includes 8 991 taxpayers.

Number of taxpayers included in the List increased by 1 353 business entities or almost 18% compared to November 2025.

Such dynamics indicates increase in level of tax culture and business responsibility. At the same time, growth is also due to legislative changes that soften certain requirements for including taxpayers in the List.

The List includes:

8 410 legal entities, including:

- 4 720 – legal entities on general taxation system;

- 451 – Diia City resident;

- 1 679 – legal entities – single tax payers of group III;

- 1 560 – legal entities – single tax payers of group IV;

581 individuals-entrepreneurs, including:

- 69 – individuals-entrepreneurs on general taxation system;

- 512 – individuals-entrepreneurs – single tax payers of group III.

According to the results of 2025, taxpayers included in the List paid 272.2 billion UAH of taxes to the consolidated budget. This is 13.3% of the total tax revenues.

To all taxpayers included in the List were sent relevant information notifications to the Electronic cabinet on April 1, 2026.

If the taxpayer wishes to refuse to publish personal data on web portal of the State Tax Service, such taxpayer may submit to the State Tax Service notification on refusal to publish data in the electronic form.

On web portal of the State Tax Service, in section “Territory of high tax trust level”, average industry indicators of criteria for each type of economic activity, calculated as of March 2026, are published. For the taxpayers, in the Electronic cabinet, in section “Criteria for voluntary compliance with legislation”, compliance indicators with requirements and criteria for inclusion in the List are posted, depending on the taxation system.  

For reference.

On March 31, 2026, the State Tax Service approved the List of taxpayers with a high level of voluntary compliance with tax legislation, which will be published on April 20, 2026 on its web portal in section "Payers from the List".