Tax debts of businesses in Ukraine reached UAH 263 billion: over 20 thousand proceedings were opened in nine months

In Ukraine, over 20,000 enforcement proceedings were opened for the forced collection of tax debts from enterprises in the first nine months of 2026. The largest number of such cases was recorded in Kyiv and Dnipropetrovsk region, and wholesale trade is the leader among the industries.

How many proceedings were opened against Ukrainian businesses

In January-September 2026, 20,364 new enforcement proceedings were entered into the Unified Register of Debtors to collect tax debts from companies.

This almost corresponds to the indicator for the entire year 2021, when 20,687 such proceedings were opened.

At the same time, analysts emphasize that the number of enforcement proceedings is not equal to the number of debtor enterprises. One company may have several cases, and some tax debts do not reach forced collection at all.

Which regions have the most tax debts to be collected

The largest number of new enforcement proceedings was recorded in the capital and industrial regions of Ukraine.

The top five regions included:

Kyiv – 4,160 proceedings.

Dnipropetrovsk region – 3,912.

Kyiv region – 1,352.

Odesa region – 1,162.

Ivano-Frankivsk region – 896.

In total, these five regions account for more than half of the new enforcement proceedings opened during the first nine months of 2026.

Which industries most often have tax collection cases

The largest number of new proceedings were opened against wholesale trade enterprises – 4,249 cases, or 20.9% of the total.

Next are:

Agriculture – 1,814 proceedings.
Building construction — 1,521.
Retail trade — 808.
Real estate transactions — 803.
Land and pipeline transport — 726.

Thus, approximately every fifth new proceeding regarding the forced collection of tax debts concerns wholesale trade enterprises.

Which enterprises have the most new proceedings

According to Opendatabot, the largest number of new enforcement proceedings during 2026 were opened against the following enterprises:

Agrofirma “Makharyntsi” — 32.
Pervomayskyi granite and crushed stone quarry — 29.
Oil extraction plant “Pryluky” — 23.
NVK “Praktika” — 20.
Verkhovynska road maintenance section — 19.

These indicators reflect the number of open proceedings, and not the amount of debt of each enterprise.

Over 36,000 Proceedings Remain Active

As of October 19, 2026, there were 36,409 active enforcement proceedings in Ukraine to collect funds in favor of tax authorities.

This is approximately 1% more than at the beginning of December 2025, when there were 36,063 such proceedings.

The leaders in terms of the number of active cases are:

Dnipropetrovsk region — 6,777.

Kyiv — 4,652.

Kharkiv region — 2,036.

Ivano-Frankivsk region — 1,997.

Myrhorod Bakery Plant No. 1 has the largest number of active proceedings among individual enterprises — 80.

The total tax debt of businesses exceeded UAH 263 billion

According to Opendatabot, as of July 1, 2026, 218,731 Ukrainian companies had tax debts.

The total amount of their debt was UAH 263.32 billion.

During the first half of the year, the number of companies with tax debts increased by 3%, and the total amount of debt by 4%.

At the same time, not all tax debts are transferred to the stage of forced execution. Therefore, the number of cases in the Unified Register of Debtors reflects only a part of the total tax debt of Ukrainian businesses.