In 2025, Ukrainian businesses transferred UAH 92.7 billion in resource payments to the budget. This is 0.9% more than the previous year. At the same time, their share of consolidated budget revenues is declining amid faster growth in overall revenues. As reported by PromPolitInform, this was reported by PaySpaceMagazine.
Overall, budget revenues in 2025 increased by 20.9% to UAH 4,338 billion. Against this backdrop, the virtually unchanged volume of resource payments suggests a gradual reduction in their role in the state revenue structure.
Land payments offset the decline in rent.
There was a rotation of revenue leaders. Gas production rent, which remains the largest source of income, decreased by 10.7%. Oil rent fell by 12.8%, while condensate rent fell by 17.5%. The largest decline was recorded in the coal industry – minus 35.2%.
As a result, total subsoil use rent decreased by 8.1%. At the same time, environmental payments increased by 4.1%. The decline was partially offset by land tax (17.7%) and land rent (13%).
Researchers also note that payments from the newly created “Natural Resources Asset,” which enjoys a separate preferential tax regime, were not included in the gas rent statistics.
The budget depends on several dozen companies.
The structure of resource payments remains highly concentrated. In 2024, only 20 companies accounted for approximately 65% of all revenues from these items. These are primarily companies in the oil and gas and mining and metallurgy sectors. The gas industry is the undisputed leader: 44 companies accounted for 36.1% of all resource payments, or UAH 23.2 billion. The oil sector, represented by only nine major players, accounted for 20.5% of revenues. Metallurgy accounted for 15.3% (UAH 9.8 billion), and non-metallic industries for 22.9% (UAH 14.7 billion), despite having a significantly larger number of taxpayers (167).
Among the largest taxpayers are JSC Ukrgazvydobuvannya and JSC Ukrnafta, as well as Metinvest Group companies and PJSC ArcelorMittal Kryvyi Rih. The high concentration means that the financial problems of even one major player can create significant risks for the budget.
Kyiv accounts for more than half of the payments.
Geographical analysis shows the capital’s predominance. Kyiv accounts for 58% of resource payments due to the registration of major companies’ head offices in the city, although production actually takes place in other regions. Dnipropetrovsk Oblast accounts for 13.4% of revenues (over UAH 8.5 billion), Zaporizhzhia Oblast – 10% (over UAH 6.4 billion). Lviv and Rivne Oblasts account for 6.5% and 6.2%, respectively.
