7,214 war-affected taxpayers granted temporary tax relief

Since 2022, a total of 7,214 taxpayers affected by hostilities have been temporarily exempted from fulfilling tax obligations. Of these, 2,913 received exemptions in the current year.

The largest number of such taxpayers is currently registered in Kyiv—1,645, including those re-registered from frontline areas. Among frontline regions, the leaders are Mykolaiv region (826), Zaporizhzhia region (516), and Kharkiv region (271).

However, relatively few exemptions have been granted in Donetsk region (189), Luhansk region (69), and Kherson region (9). This is due to objective reasons, such as being located in areas of active hostilities, surrounded (blockaded), or temporarily occupied by russian armed forces, which makes it impossible to submit applications and required documents to confirm the inability to meet tax obligations.

Nevertheless, these taxpayers will be able to apply for exemptions after:

• The cessation of hostilities and/or occupation of territories,
• Gaining access to primary documents,
• Collecting the necessary documentation.

As a reminder, legal entities and individuals affected by russian aggression who are unable to fulfil their tax obligations due to its consequences are eligible for exemptions. These include:

• Complete or partial destruction of production facilities;
• Destruction of computers or other equipment;
• Being located in areas of active hostilities;
• Occupation of the territory where the enterprise or its taxable assets are located;
• Loss of access to production or administrative premises;
• Loss of other production or non-current assets.