Minimum salary requirements will be introduced in the retail sale of alcohol, tobacco, e-cigarette liquids and fuel from October 1, 2025

Press service of the State Tax Service of Ukraine, published 23 September 2025 at 14:43 Chapter: News

For business entities that retail alcoholic beverages, tobacco products, e-cigarette liquids and fuel, requirements for the minimum average monthly salary or total monthly taxable income will be introduced from October 1, 2025.

Relevant changes are provided for by the Law of Ukraine № 4536-IX, which updated provisions of the Law № 3817-IX.

Business entities, starting from October 1, that received licenses for the retail sale of alcoholic beverages, cider and perry (without added alcohol), tobacco products, liquids used in electronic cigarettes and fuel for conducting relevant activities on the basis of the specified licenses must comply with requirements stipulated in Parts 13 and 14 Article 42 of the Law № 3817.

Average monthly salary accrued by business entity / total monthly taxable income of business entity registered as individual-entrepreneur who does not have employees must be not less than:

1.5 times minimum salary while maintaining the following conditions for all retail locations:

their location – outside the boundaries of settlements-administrative centers of regions and Kyiv and Sevastopol cities at a distance of 50 kilometers; 

sales hall area – up to 500 square meters;

2 minimum salaries for all other business entities whose trading locations do not meet the above specified conditions.

Non-compliance with these requirements will result in termination of license.

Calculation of the average monthly salary or the total monthly taxable income of business entity is carried out for a period starting from the date of entry into force of the Law № 4536.

Termination of license is applied if, based on the audit results, the controlling authority detects a fact, which is recorded in the audit report, regarding non-compliance for three full calendar months in a row during the license period:

- amount of average monthly salary accrued by business entity – amount determined by Part 13 Article 42 of the Law № 3817-IX;

- amount of the total monthly taxable income of business entity registered as individual-entrepreneur who does not have employees – amount determined by Part 14 Article 42 of the Law № 3817-IX.

For reference:

Law of Ukraine № 3817-IX as of 18.06.2024 “On state regulation of production and circulation of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel”.

Law of Ukraine № 4536-IX as of 16.07.2025 “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine in connection with adoption of the Law of Ukraine “On integrated prevention and control of industrial pollution” and in order to improve certain provisions of tax legislation”.