Thresholds of criminal liability under Article 212 of the Criminal Code of Ukraine in 2025
The issue of criminal liability thresholds for tax evasion remains as relevant as ever. A clear understanding of the limits of criminal liability helps businesses minimize risks and avoid unfounded accusations.
On January 1, 2025, the Law of Ukraine “On the State Budget of Ukraine for 2025” came into force.
The subsistence minimum for an able-bodied person for 2025 remains unchanged from 2024 – UAH 3 028.
This index is crucial for determining the thresholds of criminal liability for tax evasion under Article 212 of the Criminal Code of Ukraine (the Criminal Code).
In particular, tax evasion in significant, large and especially large amounts is determined in case of non-receipt to the state budget of taxes in the amount exceeding the tax-free minimum income of citizens respectively in 3 000 and more, 5 000 and more, 7 000 and more times, as set out in the Note to Article 212 of the Criminal Code.
According to para. 5 of subsection 1 of Section XX and subpara. 169.1.1 of the Tax Code of Ukraine, the tax-free minimum income of citizens is equal to 50% of the subsistence minimum for able-bodied person established by law as of January 1 of the reporting tax year. Thus, in 2025 the tax-free minimum income of citizens constitutes UAH 1 514 (50% of UAH 3 028).
Thus, in 2025, the criminal liability thresholds for tax evasion remain the same as in 2024. For your convenience, we provide the following thresholds below:
| 2025 | |
| The subsistence minimum for able-bodied person (determined by the Law of Ukraine “On the State Budget of Ukraine”) | UAH 3 028 |
| The social tax exemption (50% of the subsistence minimum for able-bodied person) | UAH 1 514 |
| The qualification under part 1 of Article 212 of the Criminal Code | UAH 4 542 000 (3000*1514) |
| The qualification under part 2 of Article 212 of the Criminal Code | UAH 7 570 000 (5000*1514) |
| The qualification under part 3 of Article 212 of the Criminal Code | UAH 10 598 000 (7000*1514) |
At the same time, we would like to remind that qualification is conducted under thresholds, which were valid in the year of the offense committed, and liability is incurred only for intentional tax evasion.
The above commentary presents the general statement for information purposes only and as such may not be practically used in specific cases without professional advice.
Kind regards,
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