The number of members in Ukraine’s “White Business Club” has grown: what does this mean for companies and sole proprietors?
9 April 14:33
The number of members of the so-called “White Business Club” has increased in Ukraine—a list of taxpayers with a high level of voluntary compliance with tax legislation, which the State Tax Service officially refers to as the “High Tax Compliance Zone.” As of April 1, 2026, the list includes 8,991 taxpayers, which is 1,353 more than in the previous reporting period. This was announced by Danylo Getmantsev, chairman of the parliamentary committee on finance, tax, and customs policy, according to "Komersant Ukrainian"
Among the participants are 8,410 legal entities and 581 sole proprietors. By tax system, the list includes:
- 451 residents of Diya.City.
- 4,789 taxpayers under the general system;
- 3,751 taxpayers under the simplified system.
The participants on the list represent 19 sections of the Classification of Economic Activities (CEA), i.e., almost all key sectors of the economy.
What is the “White Business Club”?
In Ukraine, the “White Business Club” is the unofficial name for a list of taxpayers with a high level of voluntary compliance with tax legislation. On the State Tax Service’s special portal, this tool is presented as the “Territory of High Tax Trust.”
Its essence lies in the fact that the state identifies companies and sole proprietors who consistently pay taxes, comply with legal requirements, and meet specific criteria for tax discipline.
The list is compiled by the State Tax Service on a quarterly basis. Tax officials have separately clarified that it is updated no later than the last working day of March, May, August, and November, and the average indicators used to compile the list are published within five working days of its approval.
Why the number of participants has grown
The increase in the number of participants is directly linked to amendments to the Tax Code, which the Verkhovna Rada adopted on December 3, 2025. These amendments expanded the criteria for inclusion in the list of taxpayers with high tax credibility and removed some of the technical barriers identified during the first months of the mechanism’s operation.
The new rules allowed companies to be included in the list even if they had minor violations over the past three months, provided the fines were fully paid.
Separately, provisions were made for companies in unique industries: if a company is the sole representative of a particular sector in the region, its average salary is compared to the national average in that sector.
If, however, the enterprise is unique nationwide, it must ensure an average salary of no less than two minimum wages, as established on January 1 of the reporting year.
What are the benefits of being on the list
Specific benefits are provided for members of the “White Business Club.” These include a moratorium on certain types of documentary audits, reduced deadlines for desk and documentary audits to obtain budgetary VAT refunds, as well as the assignment of a so-called compliance manager to the taxpayer for swift communication with the tax service.
The idea behind this mechanism is to ensure that conscientious businesses face less administrative pressure and have faster access to tax authorities. That is why the “White Business Club” is presented not only as a list of reliable taxpayers but also as a tool for building more predictable relations between the state and business.
What are the criteria for membership?
To be included in the list, a company or sole proprietor must meet a set of criteria. These relate to the level of income tax and VAT payments, as well as average wages.
One of the key benchmarks is that the average salary must be no lower than the industry average in a specific region, multiplied by a factor of 1.1.
The updated rules also provide for separate approaches to enterprises operating in specific or unique sectors.
How the list has changed previously
The current growth is particularly noticeable compared to previous updates. For example, as of April 1, 2025, the list included 8,199 taxpayers, which was even fewer than in the previous version of the list. And as of June 1, 2025, the list included 9,673 taxpayers. This shows that the number of members of the “White Business Club” is not stable and varies depending on the criteria, compliance with the rules, and the results of the next quarterly update.
When will the updated list be published?
The updated list of taxpayers with a high level of tax trust is expected to be published in April 2026.
You can check whether a company or sole proprietor is included in this list on the State Tax Service’s special web portal, where the registry of participants in the High Tax Trust Territory is available.
