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    3. 1.5 million individual entrepreneurs owe 16.6 billion UAH in taxes

    1.5 million individual entrepreneurs owe 16.6 billion UAH in taxes

    By: delo.ua|2026/08/21 06:46:17
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    As of July 2026, 1.5 million individual entrepreneurs owe more than 16.6 billion UAH in taxes, which is 2.3 times more compared to previous periods. The highest number of debtors is registered in Kyiv, Odesa, and Kharkiv regions. On average, each debtor owes about 11,000 UAH. Since the beginning of the year, the number of debtors has increased by 3%, although the total debt amount has decreased by 300 million UAH. In recent years, the number of individual entrepreneurs with tax debts has been increasing by 16% annually. In Kyiv region, there are 182,643 debtors, in Odesa - 119,470, and in Kharkiv - 101,496. The largest debt amount is recorded in Kyiv - 2.61 billion UAH, which accounts for about 16% of the total debt in Ukraine. Odesa region owes 1.6 billion UAH, and Kyiv region owes 1.37 billion UAH. These three regions account for one-third of all tax debts. The average debt varies by region: in Ivano-Frankivsk region, it is about 4,700 UAH, while in Kyiv, it is about 28,000 UAH. From January to June 2026, more than 141.4 thousand new individual entrepreneurs opened in Ukraine, while 102.2 thousand closed, which is 36% less compared to the same period last year.

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