More than 7.1 thousand business entities were included in the List of taxpayers with a high level of voluntary compliance with tax legislation

Press service of the State Tax Service of Ukraine, published 10 September 2025 at 15:30 Chapter: News

State Tax Service approved the List of taxpayers with a high level of voluntary compliance with tax legislation as of August 2025. It includes 7 149 taxpayers. 

Of these, 3 634 or more than 50% have been on the List since November 2024.

The List will be published on 18.09.2025 on the State Tax Service’s web portal in section «Payers from the List».  

The List includes:

6 619 legal entities, including:

- 3 879 – legal entities on the general taxation system;

- 243 – Diia City residents;

- 1,607 – legal entities – single tax payers of Group III;

- 890 – legal entities – single tax payers of Group IV.

530 individuals-entrepreneurs, including:

- 58 – individuals-entrepreneurs on the general taxation system;

- 472 – individuals-single tax payers of Group III.

Despite decrease in the number of taxpayers included in the List by 2 524 business entities (or by 26%), share of taxes paid by them to the consolidated budget in January – August 2025 increased by 2.78%, which is 13.26% of the total volume of tax payments (or 185.22 billion UAH).

More than 600 compliance managers were involved in the project implementation.

On the State Tax Service’s web portal, in section "Territory of high tax trust level", average industry indicators of criteria for each type of economic activity, calculated as of August 2025, are published.

For the taxpayers who comply with one of six taxation systems, in the Electronic cabinet in section "Criteria for Voluntary Compliance with Legislation" there are posted indicators of compliance with criteria and requirements for including taxpayer in the List.

For reference:

Draft Law of Ukraine № 13455 as of 07.07.2025 “On Amendments to Sub-paragraph 69.41 Paragraph 69 Sub-section 10 Section XX “Transitional provisions” of the Tax Code of Ukraine on improving procedure for forming the List of taxpayers with a high level of voluntary compliance with tax legislation” provides for improving procedure for forming the List of taxpayers, particularly regarding:

 easing requirement that the taxpayers do not violate tax reporting obligations,

resolving calculation of the salary level indicator for the taxpayers who have a unique Classifier of economic activity types,

revising indicators of the income tax payment level, value added tax, etc.