As of July 1, 2026, 218,700 Ukrainian companies had tax debt totaling 263.32 billion UAH, according to data from the State Tax Service analyzed by Opendatabot.
On average, each debtor company owes about 1.2 million UAH in tax debt.
Since the beginning of 2026, the number of companies with tax debts has increased by approximately 3%, while the total amount of debt has risen by 4%.
At the same time, tax debt grew much more sharply in 2025. Over the past year, the number of companies in debt increased by only 4%, but the total amount of debt rose by approximately 1.6 times—nearly 100 billion UAH.
Overall, since the start of the full-scale war, the aggregate tax debt of Ukrainian companies has increased by 2.5 times. Based on current figures, it stood at approximately 105 billion UAH at the start of the full-scale invasion, meaning it has increased by roughly 158 billion UAH during this period.
Information on individual companies with the largest tax debts is currently unavailable. Since the start of the full-scale war, the State Tax Service has restricted access to some open data and has been publishing mainly aggregated statistics.
As of July 2026, sole proprietors registered in Kyiv owed the state 2.61 billion UAH in taxes, the highest figure among Ukraine’s regions, according to data from the State Tax Service analyzed by Opendatabot.
The capital accounts for about 16% of the country’s total tax arrears owed by sole proprietors, which amount to 16.6 billion hryvnias.
In second place is the Odesa region, with entrepreneurs owing about 1.6 billion hryvnias; in third place is the Kyiv region, with 1.37 billion hryvnias.
Collectively, Kyiv, Odesa, and Kyiv regions account for approximately one-third of all tax debts owed by Ukrainian sole proprietors.
At the same time, Kyiv region leads in the number of debtors, with 182,640 sole proprietors owing tax debt. Over the past year, their number has increased by approximately 1.5 times.
The Odesa Oblast has 119,470 individual entrepreneurs in debt, while the Kharkiv Oblast has 101,500.
In total, approximately 1.5 million individual entrepreneurs in Ukraine owe taxes, amounting to a total of 16.6 billion hryvnias.
Source: Opendatabot, data from the State Tax Service of Ukraine as of July 2026.
In Ukraine, 1.5 million sole proprietors have tax debt, the total amount of which reached 16.6 billion UAH as of July 2026, according to data from the State Tax Service published by Opendatabot.
Since the beginning of 2026, the number of individual entrepreneurs with tax debt has increased by approximately 3%, while the total amount of debt has decreased by 300 million UAH.
On average, each individual entrepreneur with tax debt owes the state about 11,000 UAH in unpaid taxes.
In recent years, the number of entrepreneurs with tax debts has been growing by an average of about 16% annually.
Since the start of the full-scale war, the number of individual entrepreneurs in debt has more than doubled—by approximately 840,000 people—and the total amount of debt has increased by 9.6 billion hryvnias.
Thus, while at the start of the full-scale invasion, approximately 660,000 entrepreneurs had tax debts totaling about 7 billion UAH, by mid-2026 both figures had more than doubled.
Source: Opendatabot, based on data from the State Tax Service of Ukraine.
Local budgets received 28.8 billion UAH in land tax revenues for January–July 2026, which is 13% higher than the figure for the same period in 2025 (25.5 billion UAH).
According to a report published by the State Tax Service (STS) on its website on Thursday, Dnipropetrovsk Oblast led in the volume of revenues to local budgets, with taxpayers contributing 5.3 billion UAH. Significant revenues were also received by the budgets of Kyiv (4 billion UAH), Odesa Oblast (2.5 billion UAH), and Lviv Oblast (2.1 billion UAH).
Land tax is a mandatory local tax paid by owners of land plots, land shares, and permanent land users. For individuals, tax assessments are issued by tax authorities, and payment must be made within 60 days of receiving the tax assessment notice. Legal entities calculate the tax themselves and file returns annually by February 20.
Land tax exemptions are available to retirees, individuals with Group I and II disabilities, war veterans, large families, and individuals affected by the Chernobyl disaster. The exemption applies within the established limits on land plot area. The State Tax Service emphasizes that the obligation to pay the tax remains with the owner even if no notice is received, and the status of payments can be checked through the taxpayer’s online account.
Local budgets received 161.8 million hryvnias in tourist tax from January through May 2026, which is 22.6% higher than the figures for the same period last year, according to a statement from the State Tax Service of Ukraine (STS).
As noted in a post on the agency’s website on Thursday, Kyiv led the regions in terms of tourism tax revenue (34.7 million). Based on the results for the first four months of 2026, Kyiv and Lviv Oblast collected the same amount (22.5 million UAH each); however, based on the results for the first five months of 2026, Lviv Oblast lagged behind with 32.2 million UAH.
Also among the top four regions were Ivano-Frankivsk Oblast—27.8 million UAH—and Zakarpattia Oblast—14.7 million UAH.
The tourism tax is not paid by local residents of the community or individuals who rent housing there on a long-term basis; individuals on business trips (provided they have an official order or certificate); individuals with disabilities, war veterans, and participants in the cleanup of the Chernobyl accident; children under 18; individuals who have arrived at sanatoriums on medical treatment vouchers; and those registered as internally displaced persons (IDPs).
In today’s environment, every hryvnia paid in tourist tax helps regions maintain economic stability, create new jobs in the service sector, and enhance the competitiveness of domestic tourism.
The tourist tax is paid by Ukrainian citizens, foreign nationals, and stateless persons as an advance payment prior to temporary accommodation at lodging facilities (hotels, hostels, vacation homes).
Tax agents are business entities that provide temporary lodging services (hotels, hostels, vacation homes, etc.); they transfer the collected funds to the local budget. A list of such agents is published on local council websites.
The tax rates are set by local councils for each day of stay at up to 0.5% of the minimum wage for Ukrainian citizens and up to 5% for foreigners.
As previously reported, revenues in Bukovel and Yaremche for the first four months of 2026 increased by 31% thanks to the fight against the shadow economy: In 2026, 211 on-site inspections of businesses were conducted at resorts in the Ivano-Frankivsk region, resulting in 7.3 million UAH in fines and the identification of 46 unregistered workers.
KYIV, LOCAL BUDGETS, STATE TAX SERVICE, TOURISM, Tourism tax
The State Tax Service of Ukraine (STS) has uncovered evidence of a coordinated network of over 2,300 companies that effectively ceased to exist after conducting foreign economic transactions totaling over 198 billion UAH, reported Lesya Karnaukh, Acting Head of the STS.
“It took quite some time to uncover this scheme. Its participants are becoming increasingly inventive in their methods of concealing violations. To determine the riskiness of the transactions being conducted, we analyzed data sets using risk-based approaches… Such a concentration of management functions is atypical for real business and indicates signs of the organized use of such individuals as nominal managers,” she wrote on her Facebook page.
According to the agency head, the relevant data was obtained based on an analysis of information from the National Bank of Ukraine (NBU) regarding violations of payment deadlines for the period from 2024 to the first quarter of 2026. The majority of transactions involved the export of goods: 1,243 companies carried out exports totaling over 176 billion UAH, while 555 companies conducted import transactions totaling over 18 billion UAH.
Lesya Karnaukh specified that 73% of the offending companies and 78% of the total volume of transactions are concentrated in seven regions: Odesa, Dnipropetrovsk, Lviv, Kharkiv, Kyiv, and Zaporizhzhia regions, as well as in Kyiv. Tax authorities recorded the mass re-registration of hundreds of companies under the same individuals, as well as the use of shared IP addresses and mass registration addresses in Kyiv and Lviv. In particular, seven individuals were identified, each of whom simultaneously serves as the director or founder of over 500 companies.
Based on data from the National Bank of Ukraine, tax authorities have already conducted audits and assessed over UAH 70 billion in penalties for violations of foreign exchange legislation in the field of foreign economic activity. The State Tax Service has forwarded all collected materials to the Office of the Prosecutor General for a legal assessment. Regarding 557 business entities, the agency has already prepared analytical conclusions indicating violations of the law and signs of money laundering.
