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
Since the beginning of 2026 and as of October 16, JSC NAEK “Energoatom” has paid 47 billion hryvnias in taxes, fees, and mandatory payments to the state and local budgets, including 7.1 billion hryvnias in dividends, the company reported on Wednesday.
“Energoatom is one of the largest taxpayers in the country and ensures the full and timely payment of its tax obligations,” NAEK noted.
Energoatom also pointed out that in 2025, the company paid over 44.6 billion UAH to budgets at all levels.
The Cabinet of Ministers of Ukraine, by Order No. 399-r dated April 29, 2026, “On the Annual General Meeting of JSC NAEK ‘Energoatom,’” approved a net profit of 18,688,306,075 UAH, in accordance with the company’s consolidated financial statements for 2025. The government allocated 50% of the profit, amounting to 9,344,153,037.5 UAH, to the payment of dividends to the state budget.
Direct funding for security and defense in Ukraine’s draft 2027 state budget amounts to approximately UAH 4.855 trillion, or 66.8% of all planned expenditures, reports the Experts Club information and analytical center.
Including UAH 30 billion in state guarantees, the government declares a total defense resource of UAH 4.885 trillion. Compared with the 2026 plan, this represents an increase of approximately UAH 517.8 billion, or 11.9%.
Most of the increase is allocated to military pay and salaries with related charges, which rise from UAH 1.454 trillion to UAH 1.792 trillion. Meanwhile, the comparable allocation for weapons and military equipment in the Finance Ministry’s presentation remains virtually unchanged at UAH 2.299 trillion, compared with UAH 2.297 trillion in 2026.
Civilian sectors will also receive nominal funding increases. Social spending rises to UAH 540.3 billion, education to UAH 328.5 billion, and healthcare to UAH 292.5 billion. However, part of these increases will be absorbed by projected average annual inflation of 8.6%.
The draft budget also relies on several tax measures that still require legislative approval. In particular, the calculations include an increase in the standard VAT rate from 20% to 21%, expected to generate an additional UAH 58.7 billion. Four proposed tax measures together are expected to raise UAH 117.3 billion.
The macroeconomic forecast assumes real GDP growth of 1.3% in 2027, average annual inflation of 8.6%, and an average exchange rate of UAH 47.1 per US dollar, compared with an expected UAH 44.4 in 2026. The year-end 2027 exchange rate is projected at UAH 48.3 per dollar.
Despite shelling and destruction, DTEK managed to increase its tax payments to 14 billion in January–March 2026, a 10% increase compared to the same period last year, the energy holding company reported on Monday.
“Nearly 13 billion hryvnias were paid to the central budget, and over 1 billion hryvnias to local budgets,” the company noted.
As explained by DTEK, the group continues to intensively prepare for the coming winter, so it is investing in repairs to thermal power plants and power grids following enemy attacks, and is actively building new renewable energy facilities.
Over 101 billion hryvnias have been invested in both of these areas since the start of the full-scale invasion.
“Ukrnafta” paid 8.86 billion UAH in taxes, fees, and customs duties to the state budget in the first quarter of 2026.
“In total, since the company came under state management, the amount of taxes, fees, and customs duties paid for 2023–2026 has exceeded UAH 106 billion,” noted Bohdan Kukura, Chairman of the Board of JSC Ukrnafta. “This is the company’s systematic contribution to supporting the economy and financing the state’s needs, particularly those of the Armed Forces. I thank the team for their consistent work and results.”
As of the end of 2025, Ukrnafta, as part of the Naftogaz Group, paid 28.8 billion UAH in taxes and fees to the state budget.
JSC “Ukrnafta” is Ukraine’s largest oil producer and operates the country’s largest national network of gas stations—UKRNAFTA. In 2024, the company entered into an asset management agreement with Glusco. In 2025, it finalized a deal with Shell Overseas Investments BV to purchase the Shell network in Ukraine. In total, it operates nearly 700 gas stations.
The company is implementing a comprehensive program to resume operations and modernize the format of gas stations in its network. Since February 2023, it has been issuing its own fuel vouchers and “NAFTACard” cards, which are sold to legal entities and individuals through Ukrnafta-Postach LLC.
The largest shareholder of Ukrnafta is Naftogaz of Ukraine with a stake of 50% plus one share.
In November 2022, the Supreme Commander-in-Chief of the Armed Forces of Ukraine decided to transfer to the state the share of corporate rights in the company that belonged to private owners, which is now managed by the Ministry of Defense.
The Naftogaz Group paid 21.739 billion UAH in taxes to budgets at all levels in January–March 2026, the company reported on Wednesday.
Of this amount, 19.7 billion UAH went to the state budget, and over 2 billion UAH to local budgets.
“Despite widespread destruction and constant Russian attacks on oil, gas, and energy infrastructure, Naftogaz remains a reliable taxpayer to the state budget,” said Serhiy Koretskyi, Chairman of the Board of NJSC Naftogaz of Ukraine.
The company added that the Naftogaz Group remains one of the largest taxpayers in Ukraine.
As reported, Naftogaz Group companies paid 44.4 billion hryvnias in taxes during the first six months of 2025, of which 40.7 billion hryvnias went to the state budget.
