In Kyiv and Dnipropetrovsk Oblast, 8,072 enforcement proceedings were initiated in the first nine months of 2026 to collect tax debts from companies, accounting for 39.6% of the total number of such proceedings in Ukraine.
This is according to a study by Opendatabot, published on November 9, 2026, based on information from the Unified Register of Debtors.
In total, 20,364 enforcement proceedings were initiated in Ukraine from January through September of this year to collect tax debts from companies.
Kyiv led in the number of new proceedings, with 4,160 cases registered, or 20.4% of the national total.
Dnipropetrovsk Oblast ranked second with 3,912 proceedings, accounting for 19.2%.
Significantly fewer new proceedings were recorded in Kyiv Oblast (1,352), Odesa Oblast (1,162), and Ivano-Frankivsk Oblast (896).
Thus, these five regions accounted for 11,482 new enforcement proceedings, or 56.4% of the total for the first nine months of 2026.
At the same time, the regional distribution of all active proceedings differs somewhat from the statistics on new cases.
According to Opendatabot, as of October 19, 2026, the highest number of active proceedings for the collection of corporate tax debts was registered in Dnipropetrovsk Oblast—6,777.
Kyiv ranked second with 4,652 active proceedings.
Next were the Kharkiv region with 2,036 cases, the Ivano-Frankivsk region with 1,997, and the Kyiv region with 1,820.
In total, the five regions with the highest number of active proceedings accounted for 17,282 cases, or 47.5% of the national total.
However, the highest number of cases does not necessarily indicate the highest level of tax debt among enterprises in the respective region.
In particular, according to another Opendatabot study, as of July 1, 2026, the largest amount of tax debt was concentrated in Kyiv—96.06 billion UAH.
In the capital, there were 58,056 companies with tax debts, or approximately 27% of all debtor companies in the country.
In the Dnipropetrovsk region, 17,042 companies had tax debts totaling 23.37 billion UAH.
In the Kharkiv region, 15,202 debtor companies were registered, with a total debt of 10.56 billion UAH.
Thus, Kyiv remains the largest hub for tax debt in terms of both the amount owed and the number of debtor companies, while the Dnipropetrovsk region leads in the number of active enforcement proceedings.
According to Opendatabot, the total amount of tax debt owed by Ukrainian companies as of July 1, 2026, was 263.32 billion UAH.
At the same time, these indicators reflect different stages of tax administration and different observation dates. Data on total debt cannot be directly equated with the number of enforcement proceedings aimed at its collection.
Sources: Opendatabot, analysis of enforcement proceedings as of November 9, 2026; Opendatabot, regional statistics on tax debts as of September 7, 2026.
