Tax debts of business grew 2.5 times after the start of the full-scale war

The tax debt of Ukrainian companies as of the beginning of July 2026 reached 263.32 billion UAH. Since the beginning of the full-scale invasion, the total amount of business debt to the state has increased 2.5 times.

This is evidenced by data from the State Tax Service, analyzed by Opendatabot.

In total, 218,731 companies have tax debts. On average, each debtor company owes about 1.2 million UAH in unpaid taxes.

In the first half of 2026 alone, the number of companies with debts increased by 3%, and the total debt amount - by 4%. At the beginning of January, companies owed the state 253.06 billion UAH, meaning over six months the sum increased by more than 10 billion UAH.

Over the year, debt grew by more than 100 billion UAH

The most noticeable growth occurred over the last year. In July 2025, the total tax debt of companies was 151.54 billion UAH, and a year later - already 263.32 billion UAH.

For comparison, in July 2024, companies had 132.27 billion UAH in tax debts, at the beginning of 2025 - 156.42 billion UAH.

Meanwhile, throughout 2025, the number of debtor companies increased by only about 4%, while their debt amount grew 1.6 times - approximately by 100 billion UAH.

A third of all debt is in Kyiv

The most companies with unpaid taxes are registered in Kyiv - 58,056, or 27% of the total number of debtors.

Capital business accounts for over a third of all company tax debt - 96.06 billion UAH.

In second place is Dnipropetrovsk Oblast, where 17,042 companies owe the state 23.37 billion UAH. In Kharkiv Oblast, 15,202 companies have tax debts totaling 10.56 billion UAH.

At the same time, the highest average debt among regions is recorded in Poltava Oblast - 2.78 million UAH per debtor company. In Kirovohrad Oblast, the average is about 2.2 million UAH.

Large taxpayers owe 8% of the debt

Large taxpayers have significantly higher debt amounts per company. In the Eastern interregional department of the STS, the average debt reaches 561.22 million UAH per company, and in the Western - 478.8 million UAH.

However, in total, large taxpayers account for 19.94 billion UAH in tax debts, or about 8% of the total company debt.

It is currently impossible to determine which enterprises have accumulated the largest debts. Since the start of the full-scale invasion, the State Tax Service has closed part of the relevant data and continues to publish only aggregated statistics.

It should be noted that this data concerns companies and does not include tax debts of individual entrepreneurs. According to separate statistics from Opendatabot, as of July 2026, 1.5 million individual entrepreneurs had over 16.6 billion UAH in tax debts.

Based on materials: Opendatabot