In the third quarter of 2026, the number of participants in the Tax Service's "White Business Club" increased by 5%. However, the category that includes IT decreased by more than two dozen companies in three months. At the same time, IT-FOPs were added.
In the third quarter of 2026, the number of participants in the Tax Service's "White Business Club" increased by 5%. However, the category that includes IT decreased by more than two dozen companies in three months. At the same time, IT-FOPs were added.
Currently, the White Business Club consists of 9,706 businesses, according to Opendatabot. 94% of the Club members are companies (currently 9,132), another 574 (or 6%) are sole proprietors. 9,088 companies on the list are active, and another 4 are in a state of suspension.
6.1% or 553 companies are in the "Information and Telecommunications" category, i.e. the IT, communications and media sector. This category has decreased in three months: as of the end of June, it had 575 businesses, or 6.6% of 9,251 participants .
Overall, the Club's list grew by 5% during the quarter. At the same time, the composition was significantly updated: 1,656 companies were added, and 1,206 were removed. Almost 60% of the companies that were added were on the list for the first time.
"The list of Club members is growing partly due to the updated selection criteria, as well as due to the desire of businesses to receive benefits in inspections, VAT refunds, and tax consultations. At the same time, the publicity of such a list during the war also has a downside: in fact, it collects in one place data on companies that operate stably and replenish the state budget, which the enemy can use. We have heard about many companies from this list from news about shelling and damaged production facilities. In my opinion, the benefits of a member of the White Business Club provided by the legislation should be extended much wider - to all businesses that continue to operate today, produce Ukrainian products, exporters that create jobs, and pay taxes in Ukraine," says Myroslav Laba, a specialist in tax and regulatory policy at the Economic Expert Platform.
As in the previous quarter, the category "Information and Telecommunications" among companies did not enter the top five in terms of number and took 6th place. Ahead are such categories as agriculture (1,974), trade and repair of motor vehicles (1,856), processing industry (1,551), construction (670) and real estate (594).
Among individual entrepreneurs, the category "Information and telecommunications" occupies the 7th position and has only 23 entrepreneurs (4%). The largest number of activities of individual entrepreneurs concerns trade (217), administrative services (58), transport and logistics (56). It should be noted that last quarter this category was not included in the list of individual entrepreneurs at all.
55% of companies in the Club are on the general taxation system. Another 21% work on the simplified system of the fourth group, 19% - of the third group, and 5% are residents of "Diya.City". Last quarter, the share of residents of "Diya.City" was 6%.
Among individual entrepreneurs, 87% work on the third group of the simplified system. Another 13% are on the general system.
