Ministry of Finance: UAH 441.3 billion transferred to the general fund of local budgets in nine months of 2026

In the first nine months of 2026, UAH 441.3 billion was received by the general fund of local budgets, which is UAH 67.2 billion more than in the same period last year.

The main revenues of the general fund of local budgets (excluding intergovernmental transfers) in the first nine months of 2026 were:
UAH 257.8 billion – personal income tax;
UAH 62.2 billion – single tax;
UAH 37.7 billion – land payment;
UAH 31.3 billion – excise tax;
UAH 24.9 billion – corporate income tax from the private sector;
UAH 11 billion – real estate tax.

The highest growth in general fund revenues of local budgets compared to the first nine months of 2025 was recorded in the following regions: Volyn (+26.9%), Zakarpattia (+25.7%), Lviv (+24.8%), Kyiv (+24.2%), Ivano-Frankivsk (+24.1%), Chernivtsi (+22.7%), Rivne (+21.9%), Ternopil (+21.7%), Zhytomyr (+21%), Vinnytsia (+20.4%) and Mykolaiv (+20.1%).

The increase in revenues in these regions is due in part to the fact that most internally displaced persons and businesses relocated there from areas where hostilities are ongoing or have taken place, or from areas that have been or remain temporarily occupied by Russia.

Accordingly, the lowest revenues were recorded in regions where active hostilities are taking place or whose territories have been or remain temporarily occupied by Russia, in particular Donetsk and Zaporizhzhia regions.

Thanks to the rapid adaptation of businesses, public authorities and local self-government bodies to martial law, revenues of the general fund of local budgets in the first nine months of 2026 increased by 18% compared to the same period of 2025.

These resources continue to enable local self-government bodies to finance priority needs at the local level.