As of July 1, 2026, large taxpayers accounted for approximately 19.94 billion UAH in tax debt, or about 8% of the total debt owed by Ukrainian companies to the state.
At the same time, it is among large taxpayers that the highest average debt per company has been recorded.
In the Eastern Interregional Directorate of the State Tax Service for Work with Large Taxpayers, the average debt amounts to approximately 561.2 million UAH per company.
In the Western Interregional Directorate, the average debt amounts to 478.8 million UAH per taxpayer.
By comparison, the average tax debt among all Ukrainian companies in arrears is approximately 1.2 million UAH.
Thus, the average debt of a large taxpayer in the Eastern Directorate is approximately 470 times higher than the national average.
At the same time, the share of large businesses in the total tax debt remains relatively small. The bulk of the 263.32 billion UAH in debt is attributable to a much broader range of small and medium-sized companies.
It is currently impossible to identify the names of the largest corporate debtors due to restrictions on some of the State Tax Service’s open data, which were introduced after the start of the full-scale war.
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