The number of individual entrepreneurs with tax debts has more than doubled

More than 1.5 million individual entrepreneurs in Ukraine had tax debts as of July 2026. The total amount of unpaid taxes reached 16.65 billion UAH, according to data from the State Tax Service analyzed by Opendatabot.

Since the beginning of 2026, the number of debtors among individual entrepreneurs has grown by approximately 3% - from 1.47 million to 1.51 million. At the same time, the total amount of debt during this period has decreased by about 300 million UAH.

The growth is much more noticeable compared to the start of the full-scale war. In February 2022, about 671 thousand entrepreneurs had tax debts, and their total debt amounted to 7.07 billion UAH.

Thus, over this time, the number of individual entrepreneurs with debts has increased by about 840 thousand, or more than twofold. The amount of unpaid taxes has grown by almost 9.6 billion UAH - also about 2.3 times.

According to Opendatabot, in recent years, the number of entrepreneurs with tax debts has been increasing on average by about 16% annually.

The largest number of debtor entrepreneurs is currently registered in Kyiv region - 182.6 thousand. Over the year, their number has increased approximately by one and a half times. Odesa region is second with 119.5 thousand entrepreneurs, and Kharkiv region is third with 101.5 thousand.

In terms of total debt, Kyiv leads. The capital's entrepreneurs owe the state about 2.61 billion UAH, or almost 16% of the total debt of individual entrepreneurs in Ukraine.

They are followed by Odesa region with 1.6 billion UAH and Kyiv region with 1.37 billion UAH. Together, Kyiv, Odesa region, and Kyiv region account for about a third of the total tax debt of entrepreneurs.

On average, one debtor among individual entrepreneurs in Ukraine owes about 11 thousand UAH in unpaid taxes. The lowest average figure was recorded in Ivano-Frankivsk region - about 4.7 thousand UAH, and the highest in Kyiv - about 28 thousand UAH.

Opendatabot notes that after the start of the full-scale invasion, the State Tax Service stopped publishing lists of specific entrepreneurs with tax debts, although general statistics remain open.

Opendatabot CEO Oleksii Ivankin points out that the closure of such data makes it harder for businesses to verify potential partners. According to him, the publicity of debt information also created an additional reputational incentive for entrepreneurs to pay off their debts.

Based on materials from: Opendatabot