As of the beginning of May 2025, there are more than 1.29 million entrepreneurs (FOPs) with tax debt in Ukraine. The total amount of debt is over UAH 13 billion. Such data are provided by the State Tax Service, as well as the analytical platform of the adaptable .
According to analytics, since the beginning of the full-scale war, the number of debtors has almost doubled-from 670 thousand. In February 2022, to more than 1.29 million in May 2025. The largest increase occurred in March 2022 - then more than 213 thousand new debtors were added a month, which is a third of total growth.
The first year of a full -scale war was the most difficult: the number of FOPs with debt increased by 60% per year. Already in 2023 the growth rate decreased significantly - by only 4%. But in 2024 the dynamics deteriorated again, and the number of new debtors increased by another 16%.
In January -May 2025, the number of debtors increased by another 42 thousand, or by 3.3%, but in the following months there was a tendency to repay the debt. At the beginning of May, the increase was only 2% or 24 275 entrepreneurs.
In monetary dimension, the FOP tax debt has also increased significantly - by almost UAH 6 billion since the start of a full -scale war.
Experts associate such trends with economic instability, reduction of business activity and changes in tax policy that took place in the war period. At the same time, individual entrepreneurs adapted to the new conditions and gradually began to return to taxes.
