Ministry of Finance: Local budgets’ general fund revenues reached UAH 287.7 billion in the first half of 2026

In the first half of 2026 (January–June), revenues to the general fund of local budgets totalled UAH 287.7 billion, an increase of UAH 41.9 billion compared with the same period last year.

The main sources of revenue for the general fund of local budgets (excluding inter-budgetary transfers) in the first half of 2026 were:

• UAH 166.2 billion – personal income tax;
• UAH 42.1 billion – single tax;
• UAH 24 billion – land fees;
• UAH 20.6 billion – excise tax;
• UAH 17.4 billion – corporate income tax from private sector enterprises;
• UAH 6.1 billion – real estate tax.

The highest revenue growth compared with 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 revenue in these regions is largely due to the relocation of internally displaced persons and businesses from areas where active hostilities are ongoing or have taken place, or from territories that were or remain temporarily occupied by russia.

Conversely, the lowest revenue figures were observed in regions where active hostilities are taking place or whose territories were or remain temporarily occupied by russia, in particular Donetsk, Zaporizhzhia and Luhansk regions.

Thanks to the rapid adaptation of businesses, state authorities and local self-government bodies to martial law, the general fund of local budgets saw a 17% increase in revenue in the first half of 2026 compared with the first half of 2025.

These resources enable local authorities to continue financing priority needs at the local level.