New requirements to salaries / total monthly taxable income in the alcohol, tobacco and fuel trade: what have changed

Press service of the State Tax Service of Ukraine, published 27 October 2025 at 17:13 Chapter: News

Business entities that have licenses for the retail sale of alcohol, tobacco products, e-cigarette liquids or fuel must provide employees with average salary of not less than two minimum salaries or one and a half minimum salary – subject to certain conditions.

This requirement applies to the average salary not only of retail employees, but of all employees of such entity, regardless of division or location.

How is average salary determined?

It is determined based on the tax reporting data, taking into account:

- salary, including allowances and bonuses;

- payment for the first five days of temporary incapacity for work, which is carried out at the taxpaye’sr expense;

- temporary disability benefits, which are paid from the Pension Fund of Ukraine;

Sum of these indicators is divided by the number of insured persons in the reporting period who were paid salaries.

Calculations take into account all employees of the enterprise, even if they were on unpaid leave or worked part-time. Employees who work part-time are also included in the total for calculating average salary.

Peculiarities depending on the stores location and area

Minimum average salary requirements vary depending on the location of retail outlets and size of their trading floor:

- if all retail outlets of excisable products for which license has been obtained of the business entity are located outside the boundaries of settlements – administrative centers of regions, Kyiv and Sevastopol cities and are at a distance of 50 km from these centers, and also have area of ​​trading halls of up to 500 square meters, then average monthly salary must be at least 1.5 times the minimum salary;

- if at least one retail outlet is located within such administrative centers or at a distance of up to 50 km from them or, regardless of location, has sales area of ​​more than 500 square meters, then average monthly salary must be at least 2 times the minimum salary.

Peculiarities for individuals-entrepreneurs who do not have employees

For such individuals-entrepreneurs, the same requirements are set for the amount of total monthly taxable income as for the average salary, including depending on the location of retail outlets and area of ​​their sales hall (not lower than one and a half or two minimum salaries).

Total monthly taxable income is amount of taxable income actually received during a calendar month from conducting all types of economic activities, taking into account chosen taxation system.

Determining distance between the sales place and administrative center

Distance from the sales place of excisable products to the nearest administrative center should be measured between the retail outlet address and the nearest administrative center of region, of Kyiv and Sevastopol cities.

If necessary, it is advisable to contact the State Service of Ukraine for Geodesy, Cartography and Cadastre for this purpose.

Compliance monitoring and consequences

If for three consecutive calendar months during the license period average monthly salary/total monthly taxable income does not meet the established standards, then all licenses for the retail sale of excisable products of such business entity will be terminated.

For business entities, this means the need to closely monitor salary policies/total monthly taxable income to avoid losing right to sell high-profit products.

Read more at the link: https://tax.gov.ua/zakonodavstvo/podatki-ta-zbori/zagalnoderjavni-podatki/aktsizniy-podatok/komentari-fahivtsiv-dps/944395.html

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”