List of taxpayers with a high level of voluntary compliance with tax legislation has increased by 489 business entities

Press service of the State Tax Service of Ukraine, published 05 December 2025 at 15:01 Chapter: News

List of taxpayers with a high level of voluntary compliance with tax legislation as of November 2025 includes 7 638 business entities.

These taxpayers paid 252.5 billion UAH of taxes to the consolidated budget in January – November 2025. This is 13% of the total tax payments.

List has increased by 489 business entities or almost 7% compared to August of this year.

It includes:

7 073 legal entities, including:

- 4 056 – legal entities on the general taxation system;

- 326 – Diia city residents;

- 1,714 – legal entities – single tax payers of Group III;

- 977 – legal entities – single tax payers of Group IV;

565 individuals-entrepreneurs, including:

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

- 508 – individuals-entrepreneurs – single tax payers of Group III.

All business entities included in the List were sent relevant information messages to their Electronic cabinets on 01.12.2025.

If the payer wishes to refuse to publish their data on the State Tax Service’s web portal, they can submit relevant notification to the State Tax Service in the electronic form.

Notification of refusal to publish taxpayer data in the form:

J1325401 (for legal entities);

F1325401 (for individuals)

posted on the State Tax Service’s web portal at the link: https://tax.gov.ua/elektronna-zvitnist/platnikam-podatkiv-pro/informatsiyno-analitichne-za/reestr-elektronnih-form-po/.

In section "Territory of high tax trust level" of the State Tax Service’s web portal, average industry indicators of criteria for each type of economic activity, calculated as of November 2025, have been published.

For business entities that comply with one of the six taxation systems, compliance indicators with criteria and requirements for including taxpayer in the List are posted in the Electronic cabinet in section "Criteria for voluntary compliance with legislation".

For reference.

On November 28, 2025, the State Tax Service approved the List of taxpayers with a high level of voluntary compliance with tax legislation as of November 2025, which will be published on December 18, 2025 on the State Tax Service’s web portal in the "Payers from the List" section.