Ukraine’s Taxpayer White List

What the status means and who is on the White List

As of August 2026, 9,706 companies and individual entrepreneurs were included in the list of taxpayers with a high level of voluntary compliance with tax legislation. This is the largest number of participants in the White List’s history. In January–June 2026, they paid UAH 192.7 billion in taxes to the consolidated budget — 16.23% of total tax revenues.

Source: State Tax Service on the August 2026 White List

What lies behind this status, and how does it help assess a business’s tax discipline?

📋 What the White List Is

The “White List” is the common name for the List of Taxpayers with a High Level of Voluntary Compliance with Tax Legislation. It is compiled by the State Tax Service (STS) in accordance with established requirements and criteria.

For legal entities under the general taxation system, the assessment takes into account, among other things, the level of corporate income tax and VAT payments, salary levels and the number of employees. Industry benchmarks are determined by the company’s primary economic activity at the level of a KVED class (KVED is Ukraine’s NACE-based classification of economic activities). This makes it possible to compare businesses with a similar type of activity.

Source: STS criteria for 2026

📈 How the Number of Participants Is Changing

Throughout 2026, the White List kept expanding:

Source: STS for March · May · August. Changes are calculated from these data.

Thus, between the March and August White Lists, the number of participants grew by 715 taxpayers, or by almost 8%.

👥 How the Employment and Staffing Sector Is Represented

We analysed the White List published by the STS for August 2026 across three related KVED classes:

Source: STS public list, period “July 2025 – June 2026” (the White List as of August 2026). Our own count, checked on September 23, 2026. The data cover published participants, not the total number of companies on the market.

For clients and partners, a company’s inclusion in the White List can serve as an additional argument when assessing its tax discipline. At the same time, this status reflects compliance with established tax requirements and criteria; it should be considered together with the company’s experience, the terms of cooperation and the quality of its services.

✅ “PROMOTION OUTSOURCING” LLC Among the White List Participants

“PROMOTION OUTSOURCING” LLC is included in the White List published by the STS for August 2026. Of the four companies in this White List with the primary KVED class 78.30 “Other human resources provision”, only two are legal entities under the general taxation system, and “PROMOTION OUTSOURCING” LLC is one of them.

Source: STS public list: period “July 2025 – June 2026” (the White List as of August 2026), KVED class 78.30, taxation system “Legal entities of the general taxation system”.

For us, responsibly meeting our tax obligations is part of our everyday work and the foundation of long-term relationships with clients and partners.