Skip to content

Amounts of criminal liability 2025

Amounts for criminal prosecution in 2025

Current criminal legislation clearly defines the amounts for criminal prosecution. Such thresholds change every year, as they directly depend on the size of the subsistence minimum for an able-bodied person.

Next, we will explain in detail how to determine the thresholds for criminal liability on the example of such offenses as theft (Article 185 of the Criminal Code), fraud (Article 190 of the Criminal Code), appropriation or embezzlement of property (Article 191 of the Criminal Code) and tax evasion (Article 212 of the Criminal Code).

📌 Amounts of criminal prosecution in 2024 at this link 👉

Separately, we will answer the question of how criminal and administrative liability are distinguished.

Today, the Verkhovna Rada has adopted the Law "On the State Budget of Ukraine for 2025". It establishes the size of the subsistence minimum for able-bodied persons from January 1, 2025 at the level of 3028 UAH.

In the provisions of the norms that establish administrative and criminal liability, a non-taxable minimum income of citizens is provided. According to Clause 5 of Article XX of the Tax Code of Ukraine, it is not set in the general amount - UAH 17.00. and at the level of tax social benefits.

Subparagraph 169.1.1 of Article 169.1. 169 of Chapter IV of the Civil Code stipulates that such a benefit is 50% subsistence minimum for able-bodied persons as of January 1 of the reporting tax year. Thus, the amount of the tax social benefit from January 1, 2024 is UAH 1,514.

On the example of a criminal offense provided for in Art. 212 of the Criminal Code - tax evasion, we will calculate the threshold for prosecution for 2024:

📌 according to part 1 of Art. 212 KKU – 3,000 x 1,514 = 4,542,000 UAH.
📌 according to part 2 of Art. 212 KKU – 5,000 x 1,514 = 7,570,000 UAH.
📌 according to part 3 of Art. 212 KKU – 7,000 x 1,514 = 10,598,000 UAH.

IN Articles 185186189 and 190 of the Criminal Code 📌 considerable damage in 2025, it is recognized if the losses incurred amount to 100 to 250 tax-free minimum incomes of citizens = from UAH 151,400 to UAH 378,500. 

📌 In large sizes: from UAH 378,500 to UAH 908,400

📌 In especially large sizes: from UAH 908,400 

It is important to be able to distinguish between responsibility for an administrative and criminal offense. Next, we will give an example on articles 185, 190 and 191 of the Criminal Code.

On August 9, 2024, the law on amendments to the Code of Administrative Offenses entered into force, which changes the rules of qualification and sentencing for petty theft.

When the law came into force, petty theft was considered to be theft of property in an amount not exceeding 0.2 of the untaxed minimum income of citizens (hereinafter referred to as “NMCI”). One NMCI is equal to 0.5 of the subsistence minimum for able-bodied persons. The amount of the subsistence minimum is updated annually and is fixed in Article 7 of the law on the state budget for a given year.

In 2024, this amount is UAH 3028, so one nmdg is equal to 1514 hryvniasAfter the entry into force of the law, theft that does not exceed 2 nmdg is considered petty.

That is, the bar has been raised, and if previously theft of property worth less than UAH 302.80 was considered petty, now theft worth less than UAH 3,028 (2 nmdg) is considered petty.

CALL NOW
Top

Did you sign up for Business Lawyer?

A channel with legal advice and news for the successful development of your business

This website uses cookies to ensure you get the best experience on our website.

LEAVE THE PHONE NUMBER

Leave the phone number