Who pays taxes?

In Ukraine, taxpayers include individuals and legal entities who have taxable objects or engage in activities subject to taxation. These include:

• Individuals: Ukrainian citizens, foreigners, and stateless persons who earn income or own property within the territory of Ukraine.
• Legal entities: Ukrainian enterprises, organizations, institutions, as well as foreign companies operating in Ukraine.

Additionally, tax legislation defines special categories of taxpayers, such as:

• Large taxpayers: Legal entities with high income volumes or significant tax payments. They are included in the Register of Large Taxpayers and are serviced by specialized units of the tax service.
• Single tax payers: Individual entrepreneurs and legal entities who have chosen the simplified taxation system with fixed tax rates.