The State Tax Service has updated corporate income tax burden benchmarks

On April 2, 2026, the State Tax Service of Ukraine published tax efficiency (tax burden) indicators for corporate income tax for 2025 (based on corporate income tax reporting data for 2025).

The level of corporate income tax payments is structured by types of economic activity at the class level, according to the Classification of Types of Economic Activity (DK 009:2010) (based on corporate income tax reporting data for 2025, as of April 2, 2026).

In particular, for some key sectors, the following indicators are provided:

Computer programming – 2.06%

• IT consulting – 1.47%
• Non-specialized wholesale trade – 0.84%
• Construction of residential and non-residential buildings – 0.83%
• Retail trade of food products, beverages, and tobacco – 0.31%

Among manufacturing and agricultural sectors, the following are noted:

• Manufacture of pesticides and agrochemical products – 1.99%
• Growing of cereals, legumes, and oilseed crops – 1.83%
• Real estate leasing and operation – 1.84%
• Manufacture of other food products – 1.36%
• Wholesale trade of fruits and vegetables – 0.48%
• Non-specialized wholesale trade of food products, beverages, and tobacco – 0.50%

These figures clearly demonstrate that there is no universal level of tax burden. Tax burden is assessed separately for each industry, in accordance with the relevant activity classification.For businesses, this primarily means the need to evaluate their own indicators