1,289,423 sole proprietors have tax debt

Since the start of the full-scale war, the number of debtors has doubled

11 June 2025

1.29 million entrepreneurs owed the government more than ₴13 billion in taxes as of May 2025. This information comes from the State Tax Service data requested by Opendatabot. Since the start of the full-scale war, the number of debtors has doubled.

Almost twice as many — from 670,000 in February 2022 to 1.29 million at the beginning of May 2025 — entrepreneurs in Ukraine have tax debts over the last three years. One third of this increase (213,000 entrepreneurs) happened in March 2022.

Most new debtors appeared in the first year of the full-scale war. Then, the number of entrepreneurs who owed taxes grew 1.6 times. The biggest jump was in March: +31% in one month.

The next year, entrepreneurs adapted to the new reality, and the growth slowed to 4% for the year. But in 2024, the situation got worse again, with new debtors increasing by 16% over the year.

At the start of this year, 42,282 entrepreneurs still had tax debts — an increase of 3.3%. However, in the following months, many paid off their debts, so by early May, the increase was only 2%, or 24,275 entrepreneurs.

Number of FOPs with tax debts
MonthJanuary 2021FebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuary 2022FebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuary 2023FebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuary 2024FebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuary 2025FebruaryMarchAprilMay
Number of debtors369,798476,831529,565380,578371,936383,618385,026382,679713,243691,329697,398705,844662,020671,138690,851903,6781,001,7561,039,1691,027,0381,007,7891,043,0261,038,4971,030,6791,054,1191,048,4191,136,0911,178,3101,097,2831,072,3141,054,3131,011,466983,6191,109,2401,077,9171,044,6291,051,2141,091,5211,097,4121,111,6821,104,7221,100,6761,112,9061,099,4781,092,7401,175,5641,190,2771,237,4331,255,1681,265,1481,307,4301,306,0961,304,8491,289,423

Since the start of the full-scale war, the total tax debt of entrepreneurs has increased by almost 6 billion UAH — nearly doubling.

Amount of tax debt of entrepreneurs
MonthJanuary 2021FebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuary 2022FebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuary 2023FebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuary 2024FebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuary 2025FebruaryMarchAprilMay
Amount, billion UAH6.916.927.177.056.987.0476.987.367.277.257.177.077.077.418.28.429.539.689.710.689.399.7910.249.399.6410.169.799.499.449.29.069.139.189.149.3110.1910.3210.0910.1610.1211.0510.6610.9711.6311.911.9512.3512.4312.6913.0813.0713.03

UAH 30 million of this debt comes from entrepreneurs in the 1st and 2nd groups of the simplified tax system who were mobilized. In total, 3,145 entrepreneurs serving in the Armed Forces of Ukraine had tax debts as of April this year — mainly for the single tax and military levy. It’s important to note that the real number of mobilized entrepreneurs with tax debt cannot currently be accurately calculated.

Since the beginning of the full-scale war, it has been impossible to check the tax debt of individual entrepreneurs (FOPs), as the Tax Service has restricted access to this information, considering it critical. However, OpenDataBot now offers the ability to check debts that have already been transferred to the Enforcement Service for compulsory collection.

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UAH 7.2 billion

of tax debt is owed by PEs

20 October 2021

UAH 52,585,486,480

paid by PEs in taxes

13 September 2021