A segmentation-based tax debt management is the most perspective way to improve tax collection. Despite the innovations in the tax debtor segmentation the amount of the tax debt in most countries continues to be grown. Especially the share of an “old” debt remains high. It actualizes the further search of the alternative ways to tax debtor segmentation. The authors suggest to segment tax debtors on the debt nonpayment risk estimation. They form the segments that mean the risk category. Each segment consists of the sub-segments divided according to the criteria of the tax debt amount and age. Using the method of risk integrate estimation the authors determine the marginal indicators according to which the tax debtors should be distributed under the sub-segments. The indicators chosen for risk estimation mirror the propensity to pay and capacity to pay. The authors suggest the strategies of tax debt management for each sub-segment of the tax debtors. They reflect such way of interrelations between the fiscal authorities and tax debtors, in which the tax debtors have the opportunity to pay independently without enforcement, and each subsequent stronger impact on the debtor depends on its reaction to the previous intervention. The debtor moves to the next category of risk, if within a certain time he did not respond to a softer strategy. The main goal of such approach is to provide the tax debt repayment on the early stages of its emergence and prevent it from aging.