The Odesa region ranked among the leaders in terms of business tax debts

In the Odesa region, 1,162 enforcement proceedings were initiated over the first three quarters of 2026 to collect tax debts from companies. Based on this figure, the region ranked fourth among Ukraine’s regions.

These figures are citedin a study by the “OpenDataBot” platform.

In total, 20,364 new enforcement proceedings were initiated in Ukraine from January through September 2026 to collect tax debts from businesses. Kyiv had the highest number—4,160—followed by the Dnipropetrovsk region with 3,912. Next were the Kyiv region with 1,352 proceedings, the Odesa region with 1,162, and the Ivano-Frankivsk region with 896.

Proceedings were most frequently initiated against companies engaged in wholesale trade. This sector accounted for 4,249 cases, or 20.9% of the total. Another 1,814 cases relate to agriculture, and 1,521 to construction.

According to the study, as of October 19, 36,409 enforcement proceedings in favor of the Tax Service remained active in Ukraine. The highest numbers were in Dnipropetrovsk Oblast (6,777), Kyiv (4,652), Kharkiv Oblast (2,036), Ivano-Frankivsk Oblast (1,997), and Kyiv Oblast (1,820).

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PHOTO: OpenDataBot

At the same time, the study’s authors emphasize that not all tax debts are entered into the Unified Register of Debtors and become subject to enforcement. As of July 1, 2026, 218,731 companies had tax debts, totaling 263.32 billion UAH. Having a tax debt does not necessarily mean that enforcement proceedings will be initiated.

Андрій Колісніченко