The number of cases involving unpaid taxes is rising in Ukraine

In the first nine months of 2026, more than 20,000 enforcement proceedings were initiated in Ukraine due to unpaid taxes by companies. Kyiv and the Dnipropetrovsk region accounted for the largest number of new cases, and wholesale companies were the most frequently involved.

 

According to analysts at OpenDataBot, from January through September 2026, 20,364 enforcement proceedings were initiated against Ukrainian companies due to tax debts. These cases involve the compulsory collection of funds that the companies failed to pay to the state budget.

 

The number of new enforcement proceedings over the nine-month period nearly matched the total for all of 2021. At the same time, according to the data, the total tax debt owed by companies reached 263 billion hryvnias.

Which Regions Saw the Most Cases Opened

The largest number of new enforcement proceedings was initiated against companies registered in Kyiv. Over the nine-month period, 4,160 such cases were recorded there. In second place is Dnipropetrovsk Oblast, with 3,912 proceedings. Next are the Kyiv region, where 1,352 cases were opened, the Odesa region—1,162—and the Ivano-Frankivsk region—896.

 

Thus, these five regions account for more than half of all new proceedings regarding the enforced collection of tax debts.

Which industries are most frequently involved in these cases

The largest number of new cases involved wholesale trade companies—4,249. This represents roughly one in five cases opened over the nine-month period. Agricultural companies ranked second, with 1,814 proceedings initiated against them. Another 1,521 cases involved companies engaged in building construction.

The top five sectors with the highest number of new cases also included retail trade—808 cases—and real estate transactions—803.

Which Companies Faced the Most New Proceedings

Among individual companies, the most new cases over the nine-month period were filed against the Makharintsi Agricultural Firm—32 cases. In second place was the Pervomaisky Granite and Crushed Stone Quarry with 29 cases. Third place went to the “Pryluky” Oil Extraction Plant, with 23 cases filed against it.

 

Another 20 new cases involved the “Praktika” Educational Complex, and 19 involved the Verkhovyna Road Maintenance Division of the Ivano-Frankivsk Regional Road Administration.

Where Are the Most Active Proceedings?

As of October 19, 2026, 36,409 enforcement proceedings in favor of the State Tax Service remained active. According to analysts, the total number of such cases remains relatively stable. Dnipropetrovsk Oblast ranks first in terms of the number of active enforcement proceedings, with 6,777 cases. In Kyiv, there were 4,652 proceedings.

 

The top five regions with the highest number of active cases also included Kharkiv Oblast (2,036), Ivano-Frankivsk Oblast (1,997), and Kyiv Oblast (1,820). Among individual companies, the Mirgorod Bakery Products Plant No. 1 has the most active cases—80. This is one case more than at the end of 2025. The number of cases against the Rivne Automobile Repair Plant has also increased significantly. At the end of last year, there were no active cases against it, but now there are 43.

At the Zhytomyr Regional Road Administration, the number of active cases increased from 19 to 42. For the Makharintsy Agricultural Firm, the number rose from 22 to 34, and for the company “Bioresursservice,” from 21 to 31. These figures demonstrate the scale of efforts to enforce the collection of tax debts. At the same time, the mere initiation of enforcement proceedings does not mean that the company has already paid off the debt or that all the specified amounts have been successfully collected. This information is reported by OpenDataBot.