Top industries in terms of tax payments: The State Tax Service has published a rating
18 March 08:04
In January-February 2025, the largest share in the payment of taxes, fees, and payments to the consolidated budget of Ukraine falls on the wholesale and retail trade, as well as vehicle repair. This is reported by "Komersant Ukrainian" with reference to the press service of the State Tax Service of Ukraine (STSU).
Among business entities, the following industries paid the most taxes:
- “Wholesale and retail trade; repair of motor vehicles and motorcycles” – 19.3%;
- “Manufacturing – 17.6%;
- “Public administration and defense; compulsory social insurance – 13.1%;
- “Supply of electricity, gas, steam and air conditioning – 6.2%.
Growth in tax revenues
Compared to the same period last year, the following industries recorded the largest increase in tax payments in January-February 2025:
- “Manufacturing – an increase of 48%, or UAH 15.8 billion;
- “Wholesale and retail trade; repair of motor vehicles and motorcycles – an increase of 34.7%, or UAH 13.8 billion;
- “Public administration and defense; compulsory social insurance – an increase of 36.2%, or UAH 9.7 billion;
- “Professional, scientific and technical activities – an increase of 58.7%, or UAH 5.2 billion.
Tax and customs services exceeded their targets in February
According to the State Treasury Service, in February 2025, the general fund of the state budget received UAH 132.6 billion.
Among the payments controlled by the tax and customs authorities, the main revenues were received from:
- uAH 37.4 billion in value added tax on goods imported into the customs territory of Ukraine;
- uAH 26.3 billion – personal income tax and military duty;
- uAH 21.6 billion – value added tax on goods produced in Ukraine (UAH 34.7 billion collected, UAH 13.1 billion refunded);
- uAH 21.5 billion – excise tax;
- uAH 11.2 billion – corporate income tax;
- uAH 4.0 billion – import and export duties;
- uAH 2.7 billion – rent for the use of subsoil.
At the same time, the State Tax Service fulfilled its monthly revenue plan by 118.2% (UAH 12.1 billion) and the State Customs Service by 95.7% (-UAH 2.2 billion).
In total, as of February 2025, the general and special funds of the state budget received UAH 253.0 billion in taxes, fees and other payments.
Data for January – February 2025
According to the State Treasury Service, in January-February 2025, the general fund of the state budget received UAH 260.8 billion.
Among the payments controlled by the tax and customs authorities, the following main revenues were received:
- uAH 74.0 billion – value added tax on goods imported into the customs territory of Ukraine;
- uAH 59.0 billion – value added tax on goods produced in Ukraine, of which UAH 87.7 billion was collected and UAH 28.7 billion was refunded;
- uAH 50.4 billion – personal income tax and military duty;
- uAH 37.4 billion – excise tax;
- uAH 13.5 billion – corporate income tax;
- uAH 8.2 billion – import and export duties;
- uAH 4.7 billion – rent for the use of subsoil.
At the same time, the State Tax Service fulfilled its revenue plan by 116.5% (UAH 22.0 billion) and the State Customs Service by 98.2% (UAH -1.8 billion).
In general, in January-February 2025, the general and special funds of the state budget received UAH 536.2 billion in taxes, fees and other payments. The cash expenditures of the state budget for this period amounted to UAH 765.5 billion, including UAH 536.5 billion of the general fund.
In January-February 2025, the unified social tax revenues to the pension and social insurance funds amounted to UAH 96.8 billion, of which UAH 50.7 billion was received in February.
According to the latest data, actual public borrowings to the general fund of the state budget in January-February 2025 amounted to UAH 184.21 billion, or 48.6% of the planned amount for this period.
UAH 53.53 billion was allocated to finance the state budget from the placement of domestic government bonds. At the same time, UAH 22.76 billion was raised through the issue of military domestic government bonds.
The NBU received UAH 130.68 billion (EUR 3.0 billion) from external sources, including EU loans under the Exceptional Macro-Financial Assistance (ERA, ULCM).
At the same time, public debt repayments in January-February 2025 amounted to UAH 86.75 billion (86.0% of the plan), and service payments amounted to UAH 47.196 billion (68.3% of the plan).
