Specialists of the State Tax Service formed List of taxpayers with a high level of voluntary compliance with tax legislation for August 2025 based on the updated criteria in terms of average monthly salary. List will be published on September 18, 2025 on the State Tax Service’s web portal at the link: https://tpd.tax.gov.ua/registry.
What has changed?
Changes to the Tax Code of Ukraine came into force from January 1, 2025, which changed deadline for submitting tax calculations of the amounts of income accrued (paid) in favor of individuals-taxpayers and amounts of tax withheld from them, as well as amounts of accrued single contribution (form 4-DF) from quarterly to monthly.
In June 2025, the Law of Ukraine № 4505-IХ amended the Tax Code, to take into account these changes and align criteria for determining average monthly salary for including payers in the List.
Now average monthly salary must be not less than average salary in relevant industry and region, multiplied by a factor of 1.1, for the last 12 months.
New criteria apply to:
- legal entities on the general taxation system;
- legal entities – single tax payers of the 3rd and 4th groups;
- individuals – entrepreneurs on the general system;
- individuals – entrepreneurs – single tax payers of the 3rd group.
List of payers is formed and approved by the State Tax Service quarterly – by the end of March, May, August and November.
Approval of the new List automatically cancels the previous one.
Notifications of non-inclusion in the List are not sent to payers.
Exclusion is possible only in cases specified by the Tax Code of Ukraine (for example, application of sanctions or presence of connections with aggressor state).
Where to find indicators?
- On the website tpd.tax.gov.ua in the "Industry analytics" section, average industry indicators are available for each type of economic activity.
- In the Electronic cabinet in "Criteria for voluntary compliance with legislation" mode, all potential participants in the List (which is more than 1.5 million payers) can view their calculated indicators and compliance criteria.
For reference.
Law of Ukraine № 4015-IХ as of 10.10.2024 “On amendments to the Tax Code of Ukraine regarding taxation peculiarities during the martial law”.
Law of Ukraine № 4505-IХ as of 18.06.2025 “On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding expanding patients’ access to medicines subject to procurement by a person authorized to make procurements in the healthcare sector by concluding managed access agreements”.
