Tax authority revises criteria for the 2027–2028 large taxpayers list

The State Tax Service has published a draft order changing the criteria for selecting large taxpayers. They will be used to draw up the list for 2027–2028. The current 2025–2026 list included 550 companies.

The main novelty is a requirement for positive dynamics: the calculation will use data for the previous tax year and the first 10 months of the current one, and current-period results must exceed those of the previous period.

There are still three criteria — basic, specific and continuity — but the weights change. Turnover will determine 50% of large taxpayers (40% now), taxes paid 40% (unchanged), and payroll 10% instead of 20%. Special tax administration will also continue for companies created by splitting a large taxpayer or merging it with another firm. A separate specific criterion applies to banks, insurers and companies with a dominant market position.

What it means for you

• Companies with high turnover are more likely to be on the list; firms with large staff but modest revenue less so.
• If you are close to the threshold, watch your figures for the first 10 months of 2026 — they will count.
• This is still a draft — the final criteria may change.

Source: Logos Press, 19 October 2026