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Thresholds of criminal liability under Article 212 of the Criminal Code of Ukraine in 2026

07 January, 2026 Newsletters

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.

By the Law of Ukraine No. 4695-IX as of December 3, 2025, “On the State Budget of Ukraine for 2026”, the subsistence minimum for an able-bodied person for 2026 was increased. As of January 1, 2026, it amounts to UAH 3 328.

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 2026 the tax-free minimum income of citizens constitutes UAH 1 664 (50 % of UAH 3 328).

Thus, in 2026, liability under Article 212 of the Criminal Code will be determined based on the following threshold amounts (for your convenience, we present the information in a table, comparing it with the thresholds for previous year):

	2023	2024 / 2025	2026
The subsistence minimum for able-bodied person (determined by the Law of Ukraine “On the State Budget of Ukraine”)	UAH 2 684	UAH 3 028	UAH 3 328
The social tax exemption (50 % of the subsistence minimum for able-bodied person)	UAH 1 342	UAH 1 514	UAH 1 664
The qualification under part 1 of Article 212 of the Criminal Code	UAH 4 026 000 (3 000 * 1 342)	UAH 4 542 000 (3 000 * 1 514)	UAH 4 992 000 (3 000 * 1 664)
The qualification under part 2 of Article 212 of the Criminal Code	UAH 6 710 000 (5 000 * 1 342)	UAH 7 570 000 (5 000 * 1 514)	UAH 8 320 000 (5 000 * 1 664)
The qualification under part 3 of Article 212 of the Criminal Code	UAH 9 394 000 (7 000 * 1 342)	UAH 10 598 000 (7 000 * 1 514)	UAH 11 648 000 (7 000 * 1 664)

Accordingly, in 2026, the lower threshold for bringing a person to criminal liability under Article 212 of the Criminal Code amounts to UAH 4 992 000 (representing a 9.9 % increase compared to the 2024–2025 figures).

At the same time, we would like to remind that the qualification is conducted under thresholds, which were valid in the year of the offense committed, and liability is incurred only for intentional tax evasion.

More details on determining threshold amounts for acts of tax evasion that are of a continuing nature and not limited to a single calendar year are provided in our review letter: “Criminal liability for tax evasion (Art. 212 of the Ukrainian Criminal Code) – marginal amounts underpaid which may give rise to criminal liability as well as some other issues of importance“.

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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