In the first half of 2023, the general fund of local budgets received UAH 218.3 billion, which is UAH 42.5 billion more than in the same period of 2022.

The main revenues of the general fund of local budgets (excluding interbudgetary transfers) in the first half of 2023 were as follows:

• UAH 145.4 billion – personal income tax;
• UAH 27.1 billion – single tax;
• UAH 16.7 billion – land tax;
• UAH 10 billion – excise tax;
• UAH 7 billion – corporate income tax on private sector enterprises.

Significant increases in revenues of the general fund of local budgets were recorded in the following regions: Chernihiv region (+45.9%), Zhytomyr region (+45.7%), Kyiv region (+45.3%), Zakarpattia region (+39.2%), and Chernivtsi region (+36.8%).

The increase in revenues in these regions is mainly due to the relocation of IDPs and enterprises from the areas where hostilities are taking place or have taken place, or from the areas temporarily occupied by the armed forces of the russian federation.

Accordingly, the lowest rate of revenues of the general fund of local budgets was recorded in the regions where active hostilities are taking place or which were or are temporarily occupied by the armed forces of the russian federation, in particular in Donetsk, Zaporizhzhia, Luhansk and Kherson regions.

Despite the war of the russian federation against Ukraine, the rapid adaptation of public authorities and local governments made it possible to ensure the implementation and increase of revenues of the general fund of local budgets by +24.2% compared to the first half of 2022.

With these funds, local governments will continue to be able to finance priority needs at the local level.