During the first three months of 2026, fuel retailers paid 880.3 million UAH in advance payments for corporate income tax and PIT. This was reported by the State Tax Service (STS) in response to a request from NaftoRynok.
In the first quarter of 2026, the payment of advance tax by fuel retailers for corporate income tax and PIT increased by 2% compared to the first quarter of 2025. This growth is driven by a 2.6% increase in advance payments for corporate income tax. At the same time, advance payments for PIT decreased by 5.5%.
| Tax Period | From PIT | From Corporate Income Tax | Total | Comparison with December 2024 | +/- to the previous month | y/y |
|---|---|---|---|---|---|---|
| 2024 | ||||||
| december | 15 469,00 | 305 942,20 | 321 411,20 | - | - | - |
| 2025 | ||||||
| january | 14 684,40 | 279 652,40 | 294 336,80 | -8% | -8% | - |
| february | 14 194,30 | 268 281,30 | 282 475,60 | -12% | -4% | - |
| march | 13 871,70 | 271 026,00 | 284 897,70 | -11% | 1% | - |
| april | 14 121,20 | 265 830,30 | 279 951,50 | -13% | -2% | - |
| may | 14 110,40 | 273 279,70 | 287 390,10 | -11% | 3% | - |
| june | 13 845,50 | 263 202,30 | 277 047,80 | -14% | -4% | - |
| july | 13 836,70 | 268 540,20 | 282 376,90 | -12% | 2% | - |
| august | 14 750,70 | 268 144,00 | 282 894,70 | -12% | 0% | - |
| september | 13 827,50 | 270 442,30 | 284 269,80 | -12% | 0% | - |
| october | 13 856,90 | 268 947,60 | 282 804,50 | -12% | -1% | - |
| november | 13 873,90 | 274 377,13 | 288 251,03 | -10% | 2% | - |
| december | 13 635,00 | 274 265,30 | 287 900,30 | -10% | 0% | -10% |
| Total for 2025 | 168 608,20 | 3 245 988,53 | 3 414 596,73 | - | - | - |
| 2026 | ||||||
| january | 13 517,00 | 278 199,20 | 291 716,20 | -9% | 1% | -1% |
| february | 13 537,20 | 278 672,70 | 292 209,90 | -9% | 0% | 3% |
| march | 13 331,10 | 283 007,70 | 296 338,80 | -8% | 1% | 4% |
| Total for 2026 | 40 385,30 | 839 879,60 | 880 264,90 | - | - | - |
Licenses
It is also worth noting that on the basis of Paragraph 46, Part 2 of Article 46 of the Law of Ukraine No. 3817 (non-payment of advance tax), the STS terminated 8 licenses for the right to retail trade of fuel in January-March 2026. In 2025, a total of 233 licenses were terminated on this basis.
In total, 185 licenses were terminated and 356 licenses were issued in the first quarter of 2026.
| Period | Terminated | Issued |
|---|---|---|
| january | 42 | 85 |
| february | 62 | 150 |
| march | 81 | 121 |
