What changes in tax policy in the agricultural sector is the state preparing?

At the TOP Crops 2025 congress, representatives of the Ukrainian government and agrarians discussed tax policy issues that most affect the agricultural industry.

Single tax of the fourth group: what next?

The Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, Danylo Getmantsev, stated that the system of the fourth group single tax will not change at least until the end of martial law, but then the issue of its reform will become very relevant, as European partners and the IMF insist on adapting Ukraine's tax system to EU standards.

"Currently, this system is not a critical problem for the state, but it is part of the general tax reform that needs updating," said Hetmantsev, noting that the changes will be gradual and synchronized with Ukraine's European integration process.

Excise duty on fuel for farmers

MP Oleksandr Kovalchuk focused on the issue of excise tax on fuel. It is planned to reduce the excise tax rate for farmers who use diesel fuel directly in field work, and not on public roads. This will contribute to the de-shadowing of the market, since: only those agricultural producers who officially cultivate the land will be able to take advantage of the preferential excise tax.

The deputy also noted the positive impact of the minimum tax obligation (MTA), which annually replenishes the budget by billions of hryvnias due to the de-shadowing of land payments.

Export control and combating shadow schemes

D. Getmantsev paid special attention to the fight against illegal grain exports. He said that new control mechanisms have already yielded positive results, in particular, a significant number of illegal suppliers have been blocked, which creates transparent conditions for legal exporters.

"The system introduced in December is currently working effectively and does not cause significant criticism, but we are open to constructive dialogue to improve it," Hetmantsev emphasized and called on farmers to submit their proposals.

Representatives of the agricultural sector, government officials, and parliamentarians agreed on further cooperation in the field of tax policy and state support. The authorities confirmed their readiness to seek compromises to maintain the competitiveness of the agricultural sector in the context of war and the European integration process.