Tax debts of FOPs in Ukraine reached UAH 16.6 billion: where are the most debtors

The number of FOP-debtors is growing

From the beginning of 2026, the number of entrepreneurs with tax arrears increased by about 3%. At the same time, the total amount of debt decreased by approx UAH 300 million.

That is, the average amount of debt is gradually decreasing, but the number of debtors is increasing.

If you look at the longer period, the trend is even more noticeable. On average, in recent years, the number of FOPs with tax debts has increased by approx 16% every year.

Compared to the period before the start of a full-scale war, the number of such entrepreneurs increased more than twice. During this time, the number of FOP debtors increased by approx 840 thousand, and the total debt — at UAH 9.6 billion.

Where FOPs have the most tax debts

The largest number of entrepreneurs with outstanding tax obligations is concentrated in three regions.

Kyiv region takes the first place - it counts here 182,643 Debtor FOPs. Over the year, their number increased approximately 1.5 times.

In second place — Odesa, where tax debts have 119,470 entrepreneurs.

Takes the third position Kharkiv region — 101,496 FOPs are in debt to the state.

Thus, these three regions form the largest number of entrepreneurs with tax debts.

The largest amount of debts is in Kyiv

If you evaluate not the number of debtors, but the total amount of debt, the leader is the capital.

The private enterprises of Kyiv owe the state approx UAH 2.61 billion. This is approximately 16% of the total tax debt of entrepreneurs in Ukraine.

Odeshchyna accounts for approx UAH 1.6 billion, and in the Kyiv region - more UAH 1.37 billion.

In total, Kyiv, Odesa and Kyiv regions account for about a third of all tax debts of FOPs.

At the same time, the number of debtors and the amount of debt are not always directly related: in some regions, there are many debtor entrepreneurs, but the average amount of their debt is relatively small.

How much does one FOP owe on average

On average, one entrepreneur with tax arrears owes the state approx 11 thousand UAH.

However, the difference between regions remains significant.

The lowest average debt was recorded at In Ivano-Frankivsk region — about 4.7 thousand UAH for one FOP-debtor.

The highest rate is in Kyiv. Here, the average debt of one entrepreneur is approx 28 thousand UAH.

That is, the Kyiv FOP with debt on average owes the state almost six times more, than an entrepreneur from Ivano-Frankivsk region.

Why are there more debtors?

The increase in the number of FOPs with tax debts is taking place against the background of active registration of new businesses.

In the second quarter of 2026 the number of new FOPs increased in all regions of Ukraine compared to the previous quarter. Ten leading regions accounted for 51.5 thousand new registrations — this 66.7% of the total number of new FOPs.

Thus, an increase in the number of entrepreneurs automatically expands the group of businesses that can potentially have overdue tax obligations.

At the same time, it is important to take into account that the mere fact of having a tax debt does not mean that the entrepreneur has ceased operations. Some of the debt may be relatively small and arise due to late payment of taxes or accumulation of liabilities.

A separate problem is FOPs in the occupied territories

Another problem is related to entrepreneurs who still have tax registration in the temporarily occupied territories.

According to data previously provided by the Ministry of Finance, more than 146,000 Ukrainian FOPs still have tax registration at TOT.

There are serious legal risks for such businesses, since normal legal economic activity in the occupied territories is practically impossible, and the state has special rules regarding the operations and obligations of such businesses.

What does this mean for the state?

Tax debts of sole proprietorships are not only a problem for individual entrepreneurs. For the state, the accumulation of debt means lack of funds from the budget and the need to administer their recovery.

At the same time, current statistics show two parallel trends: Ukrainians continue to actively open their own businesses, but at the same time, the number of entrepreneurs who do not fulfill their tax obligations on time is increasing.

Therefore, further dynamics will depend not only on the number of new FOPs, but also on how stably they will be able to work and pay taxes in the conditions of war and high costs of doing business.

Source: Opendatabot, data as of 2026.