Tax debt of Ukrainian companies grows 2.5 times since the start of the war

As of July 1, 2026, the tax debt owed by Ukrainian companies to the state has reached 263.3 billion hryvnias — 2.5 times more than before the start of the full-scale war.

The data is published by Opendatabot, citing the State Tax Service.

The debt has been accumulated by 218,700 companies. On average, each debtor owes 1.2 million hryvnias (approximately €23,000).

In the first half of 2026, the number of companies with tax debt grew by 3%, while the total amount of debt increased by 4%. OpenDataBot analysts offer a comparison: over all of 2025, the number of debtors increased by only 4%, yet the total debt grew 1.6 times — by approximately 100 billion hryvnias.

The largest number of debtor companies is concentrated in Kyiv — 58,056 companies, or 27% of the total. The capital’s businesses account for more than a third of all tax debt — 96.06 billion hryvnias. In second place is Dnipropetrovsk Oblast: 17,042 companies owe 23.37 billion hryvnias. Third is Kharkiv Oblast — 15,202 companies with a combined debt of 10.56 billion hryvnias.

At the same time, the highest average debt per company was recorded not in the largest regions. In Poltava Oblast, this figure stands at 2.78 million hryvnias per debtor, and in Kirovohrad Oblast — 2.2 million hryvnias.

Large taxpayers present a separate picture. Among companies registered with the Eastern Interregional Department of the State Tax Service for Large Taxpayers, the average debt reaches 561.22 million hryvnias per company; in the Western Department — 478.8 million hryvnias. Nevertheless, large taxpayers account for a comparatively small share of total debt: 19.94 billion hryvnias, or around 8%.

It was previously reported that one and a half million individual entrepreneurs owe more than approximately €321 million in taxes — on average, one entrepreneur owes the state 11,000 hryvnias. It was also reported that the State Tax Service has strengthened oversight of court order enforcement and is improving its approaches to assessing taxpayer risk. The launch of an automated system has allowed more than one hundred million in tax debt to be recovered from more than two thousand enterprises.