Total operating tax payments (excluding fuel excise taxes and customs duties) in January–June 2026 amounted to 8.727 billion UAH, which is 15.8% more than in the same period of 2025 and 58% more than in the first half of 2024.
This was reported by Serhiy Kuyun, director of the “A-95 Consulting Group,” citing data from the Verkhovna Rada’s Temporary Investigative Commission on Economic Security.
“Perhaps the most telling indicator of fuel chains’ gradual emergence from the ‘shadow economy’ is the trend in the payment of ‘wage’ taxes (personal income tax and unified social tax) and, accordingly, the growth in official salaries,” – he wrote in “DT” on October 20.
Overall, according to the expert, payroll tax payments among the top 40 gas station chains rose by 82%—from 1.993 billion to 3.618 billion hryvnias in the first half of 2024 and 2026, respectively. And the average calculated salary of employees for the comparable periods increased from 12,100 to 22,700 UAH per month, or by 88%.
“These figures indicate that just two years ago, this industry predominantly paid ‘under the table.’ There were those who officially paid even less than the state-mandated minimum wage. However, some progress has been made,” Kuyun noted.
According to him, the market was forced to revise its “wage” practices in 2025, when “economic” retention of employees began, particularly for companies in the fuel and energy sector. One of the criteria is an official salary per legal entity of at least 20,000 UAH, which the government raised on September 1 of this year to three times the minimum wage—25,941 UAH.
As the expert explained, another interesting indicator of the fuel market is the income tax (IT), which, until December 2024, the vast majority of gas station chains either did not pay at all or paid only a nominal amount. It is for this very reason that the government and parliament established a fixed fee—an advance payment on corporate income tax that is non-refundable regardless of business performance. The base payment is 60,000 UAH per month, which applies to many fuel stations.
“The result speaks for itself: in the first half of 2026, the top 40 chains paid 1.72 billion UAH in corporate income tax (CIT), which is 70% more than during the same period in 2024—that is, before the advance CIT was introduced,” emphasized the director of “A-95.”
According to him, the situation in the industry is currently deteriorating due to intensified attacks by the aggressor, as well as damage to and destruction of assets. At the same time, government pressure on fuel prices is becoming increasingly evident. Statistics show that, despite rising costs, gas stations’ markups on diesel and gasoline remained stable from 2024 to 2026.
“All of this could lead to a decline in tax revenue. On the other hand, as the figures show, there is potential for further reduction of the shadow economy,” Kuyun believes.
A-95, FUEL, GAS STATIONS, reduction of the shadow economy, SALARY, TAXES, КУЮН
