During the first half of 2026, the general fund of local budgets received UAH 287.7 billion, UAH 41.9 billion more than in the same period last year.
The main revenues of the general fund of local budgets (excluding inter-budgetary transfers) for the first half of 2026 were:
– UAH 166.2 billion – personal income tax;
– UAH 42.1 billion – single tax;
– UAH 24 billion – land payment;
– UAH 20.6 billion – excise tax;
– UAH 17.4 billion – tax on profits of private sector enterprises;
– UAH 6.1 billion – tax on real estate.
The highest growth in revenues of the general fund of local budgets by the first half of 2025 was recorded in the following regions: Zakarpattia (+26.6%), Volyn (+26.4%), Kyiv (+25.5%), Ivano-Frankivsk (+25.0%), Lviv (+23%), Rivne (+22.8%), Chernivtsi (22.4%), Ternopil (21.6%), Zhytomyr (+21.5%) and Vinnytsia (21.4%).
The increase in revenues in these regions is due, in particular, to the fact that mostly internally displaced persons and businesses moved to them from territories where hostilities are or were conducted, or from territories that were or are temporarily occupied by the Russian Federation.
Accordingly, the lowest income indicator was found in regions where active hostilities are taking place or whose territories were or are temporarily occupied by the Russian Federation, in particular, in Donetsk, Zaporizhzhia and Luhansk regions.
Thanks to the rapid adaptation to martial law of enterprises, state authorities and local governments in the first half of 2026, it was possible to ensure an increase in the general fund revenues of local budgets by 17% compared to the first half of 2025.
Due to these resources, local governments will continue to have the opportunity to finance priority needs at the local level. (Finance Ministry)