diff --git a/src/DependencyInjection/ConditionalTagsExtension.php b/src/DependencyInjection/ConditionalTagsExtension.php
index 04272124a1..ada630a2e5 100644
--- a/src/DependencyInjection/ConditionalTagsExtension.php
+++ b/src/DependencyInjection/ConditionalTagsExtension.php
@@ -2,8 +2,10 @@
 
 namespace PHPStan\DependencyInjection;
 
+use InvalidArgumentException;
 use Nette;
 use Nette\DI\CompilerExtension;
+use Nette\DI\Definitions\Statement;
 use Nette\Schema\Expect;
 use Override;
 use PHPStan\ShouldNotHappenException;
@@ -23,7 +25,11 @@ public function getConfigSchema(): Nette\Schema\Schema
 		$tags = array_values(ValidateServiceTagsExtension::INTERFACE_TAG_MAPPING);
 
 		return Expect::arrayOf(Expect::structure(
-			array_fill_keys($tags, Expect::anyOf(Expect::bool(), Expect::listOf(Expect::bool()))),
+			array_fill_keys($tags, Expect::anyOf(
+				Expect::bool(),
+				Expect::type(Statement::class),
+				Expect::listOf(Expect::anyOf(Expect::bool(), Expect::type(Statement::class))),
+			)),
 		)->min(1));
 	}
 
@@ -41,10 +47,11 @@ public function beforeCompile(): void
 			}
 			foreach ($services as $service) {
 				foreach ($tags as $tag => $parameter) {
-					if (is_array($parameter)) {
-						$parameter = array_reduce($parameter, static fn ($carry, $item) => $carry && (bool) $item, true);
-					}
-					if ((bool) $parameter) {
+					$parameter = is_array($parameter)
+						? array_reduce($parameter, fn ($carry, $item) => $carry && $this->resolveValue($item), true)
+						: $this->resolveValue($parameter);
+
+					if ($parameter) {
 						$service->addTag($tag);
 						continue;
 					}
@@ -53,4 +60,17 @@ public function beforeCompile(): void
 		}
 	}
 
+	public function resolveValue(mixed $parameter): bool
+	{
+		if (!$parameter instanceof Statement) {
+			return (bool) $parameter;
+		}
+
+		if ($parameter->getEntity() === 'not') {
+			return ! (bool) $parameter->arguments[0];
+		}
+
+		throw new InvalidArgumentException('Unsupported Statement.');
+	}
+
 }
diff --git a/tests/PHPStan/DependencyInjection/ConditionalTagsExtensionTest.php b/tests/PHPStan/DependencyInjection/ConditionalTagsExtensionTest.php
index 5c2b2e28d5..c512a1720e 100644
--- a/tests/PHPStan/DependencyInjection/ConditionalTagsExtensionTest.php
+++ b/tests/PHPStan/DependencyInjection/ConditionalTagsExtensionTest.php
@@ -16,10 +16,14 @@ public function testConditionalTags(): void
 		$enabledServices = array_map(static fn ($service) => get_class($service), $enabledServices);
 		$this->assertNotContains(TestedConditionalServiceDisabled::class, $enabledServices);
 		$this->assertContains(TestedConditionalServiceEnabled::class, $enabledServices);
+		$this->assertContains(TestedConditionalServiceNotDisabled::class, $enabledServices);
+		$this->assertNotContains(TestedConditionalServiceNotEnabled::class, $enabledServices);
 		$this->assertNotContains(TestedConditionalServiceDisabledDisabled::class, $enabledServices);
 		$this->assertNotContains(TestedConditionalServiceDisabledEnabled::class, $enabledServices);
 		$this->assertNotContains(TestedConditionalServiceEnabledDisabled::class, $enabledServices);
 		$this->assertContains(TestedConditionalServiceEnabledEnabled::class, $enabledServices);
+		$this->assertContains(TestedConditionalServiceEnabledNotDisabled::class, $enabledServices);
+		$this->assertNotContains(TestedConditionalServiceEnabledNotEnabled::class, $enabledServices);
 	}
 
 	/**
diff --git a/tests/PHPStan/DependencyInjection/TestedConditionalServiceEnabledNotDisabled.php b/tests/PHPStan/DependencyInjection/TestedConditionalServiceEnabledNotDisabled.php
new file mode 100644
index 0000000000..1b309251a6
--- /dev/null
+++ b/tests/PHPStan/DependencyInjection/TestedConditionalServiceEnabledNotDisabled.php
@@ -0,0 +1,25 @@
+<?php declare(strict_types = 1);
+
+namespace PHPStan\DependencyInjection;
+
+use PhpParser\Node;
+use PHPStan\Analyser\Scope;
+use PHPStan\Rules\Rule;
+
+/**
+ * @implements Rule<Node>
+ */
+class TestedConditionalServiceEnabledNotDisabled implements Rule
+{
+
+	public function getNodeType(): string
+	{
+		return Node::class;
+	}
+
+	public function processNode(Node $node, Scope $scope): array
+	{
+		return [];
+	}
+
+}
diff --git a/tests/PHPStan/DependencyInjection/TestedConditionalServiceEnabledNotEnabled.php b/tests/PHPStan/DependencyInjection/TestedConditionalServiceEnabledNotEnabled.php
new file mode 100644
index 0000000000..e194593549
--- /dev/null
+++ b/tests/PHPStan/DependencyInjection/TestedConditionalServiceEnabledNotEnabled.php
@@ -0,0 +1,25 @@
+<?php declare(strict_types = 1);
+
+namespace PHPStan\DependencyInjection;
+
+use PhpParser\Node;
+use PHPStan\Analyser\Scope;
+use PHPStan\Rules\Rule;
+
+/**
+ * @implements Rule<Node>
+ */
+class TestedConditionalServiceEnabledNotEnabled implements Rule
+{
+
+	public function getNodeType(): string
+	{
+		return Node::class;
+	}
+
+	public function processNode(Node $node, Scope $scope): array
+	{
+		return [];
+	}
+
+}
diff --git a/tests/PHPStan/DependencyInjection/TestedConditionalServiceNotDisabled.php b/tests/PHPStan/DependencyInjection/TestedConditionalServiceNotDisabled.php
new file mode 100644
index 0000000000..764e96a5d0
--- /dev/null
+++ b/tests/PHPStan/DependencyInjection/TestedConditionalServiceNotDisabled.php
@@ -0,0 +1,25 @@
+<?php declare(strict_types = 1);
+
+namespace PHPStan\DependencyInjection;
+
+use PhpParser\Node;
+use PHPStan\Analyser\Scope;
+use PHPStan\Rules\Rule;
+
+/**
+ * @implements Rule<Node>
+ */
+class TestedConditionalServiceNotDisabled implements Rule
+{
+
+	public function getNodeType(): string
+	{
+		return Node::class;
+	}
+
+	public function processNode(Node $node, Scope $scope): array
+	{
+		return [];
+	}
+
+}
diff --git a/tests/PHPStan/DependencyInjection/TestedConditionalServiceNotEnabled.php b/tests/PHPStan/DependencyInjection/TestedConditionalServiceNotEnabled.php
new file mode 100644
index 0000000000..9491bdad36
--- /dev/null
+++ b/tests/PHPStan/DependencyInjection/TestedConditionalServiceNotEnabled.php
@@ -0,0 +1,25 @@
+<?php declare(strict_types = 1);
+
+namespace PHPStan\DependencyInjection;
+
+use PhpParser\Node;
+use PHPStan\Analyser\Scope;
+use PHPStan\Rules\Rule;
+
+/**
+ * @implements Rule<Node>
+ */
+class TestedConditionalServiceNotEnabled implements Rule
+{
+
+	public function getNodeType(): string
+	{
+		return Node::class;
+	}
+
+	public function processNode(Node $node, Scope $scope): array
+	{
+		return [];
+	}
+
+}
diff --git a/tests/PHPStan/DependencyInjection/conditionalTags.neon b/tests/PHPStan/DependencyInjection/conditionalTags.neon
index 1804297a13..73d7673d02 100644
--- a/tests/PHPStan/DependencyInjection/conditionalTags.neon
+++ b/tests/PHPStan/DependencyInjection/conditionalTags.neon
@@ -11,6 +11,10 @@ conditionalTags:
 		phpstan.rules.rule: %disabled%
 	PHPStan\DependencyInjection\TestedConditionalServiceEnabled:
 		phpstan.rules.rule: %enabled%
+	PHPStan\DependencyInjection\TestedConditionalServiceNotDisabled:
+		phpstan.rules.rule: not(%disabled%)
+	PHPStan\DependencyInjection\TestedConditionalServiceNotEnabled:
+		phpstan.rules.rule: not(%enabled%)
 	PHPStan\DependencyInjection\TestedConditionalServiceDisabledDisabled:
 		phpstan.rules.rule: [%disabled%, %disabled%]
 	PHPStan\DependencyInjection\TestedConditionalServiceDisabledEnabled:
@@ -19,11 +23,19 @@ conditionalTags:
 		phpstan.rules.rule: [%enabled%, %disabled%]
 	PHPStan\DependencyInjection\TestedConditionalServiceEnabledEnabled:
 		phpstan.rules.rule: [%enabled%, %enabled%]
+	PHPStan\DependencyInjection\TestedConditionalServiceEnabledNotEnabled:
+		phpstan.rules.rule: [%enabled%, not(%enabled%)]
+	PHPStan\DependencyInjection\TestedConditionalServiceEnabledNotDisabled:
+		phpstan.rules.rule: [%enabled%, not(%disabled%)]
 
 services:
 	- PHPStan\DependencyInjection\TestedConditionalServiceDisabled
 	- PHPStan\DependencyInjection\TestedConditionalServiceEnabled
+	- PHPStan\DependencyInjection\TestedConditionalServiceNotDisabled
+	- PHPStan\DependencyInjection\TestedConditionalServiceNotEnabled
 	- PHPStan\DependencyInjection\TestedConditionalServiceDisabledDisabled
 	- PHPStan\DependencyInjection\TestedConditionalServiceDisabledEnabled
 	- PHPStan\DependencyInjection\TestedConditionalServiceEnabledDisabled
 	- PHPStan\DependencyInjection\TestedConditionalServiceEnabledEnabled
+	- PHPStan\DependencyInjection\TestedConditionalServiceEnabledNotEnabled
+	- PHPStan\DependencyInjection\TestedConditionalServiceEnabledNotDisabled