In 2024, the general fund of local budgets received about UAH 451 billion, which is UAH 87.6 billion more than in 2023.

The main sources of revenues of the general fund of local budgets (excluding interbudgetary transfers) in 2024 were:

• UAH 257.5 billion – personal income tax (PIT);
• UAH 69.1 billion – single tax;
• UAH 39.3 billion – land payment;
• UAH 27.8 billion – excise tax;
• UAH 27.1 billion – corporate income tax on private sector enterprises;
• UAH 10.7 billion – real estate tax.

The increase in the revenues of the general fund of local budgets by 2023 was recorded in Kyiv (+36.8%) and in the following regions: Mykolaiv (+29.5%), Zakarpattia (+27.5%), Kyiv (+27.2%), Volyn (26.1%), and Vinnytsia (+25.1%).

The increase in revenues in these regions is mainly due to the relocation of citizens and businesses from areas where hostilities are being or have been waged, or from areas that were or are temporarily occupied by the russian federation.

Accordingly, the lowest revenues are observed in the regions where active hostilities are taking place or whose territories were or are temporarily occupied by the russian federation, in particular in Donetsk, Zaporizhzhia, Kherson and Luhansk regions.

A number of targeted measures and consolidated efforts by businesses, state authorities and local governments to support business development under martial law resulted in a 24.1% increase in the general fund revenues of local budgets compared to 2023.

With these resources, local governments are able to finance priority needs at the local level.