In the first half of 2024, the general fund of local budgets received UAH 208.7 billion, which is UAH 40.4 billion more than in the first half of 2023 (in comparable conditions).

The main revenues of the general fund of local budgets (excluding intergovernmental transfers) in the first six months of the year were as follows:

• UAH 115.4 billion – personal income tax (PIT);
• UAH 33.5 billion – single tax;
• UAH 18.5 billion – land payment;
• UAH 14.3 billion – corporate income tax on private sector enterprises;
• UAH 12 billion – excise tax;
• UAH 4.7 billion – real estate tax.

The increase in revenues of the general fund of local budgets compared to the same period in 2023 was recorded in the following regions: Mykolaiv (+30.5%), Vinnytsia (+27.8%), Zakarpattia (+27.6%), Kyiv (+27.3%), and the city of Kyiv (+35.8%).

The increase in incomes in these regions is due, in particular, to the fact that these regions mostly hosted internally displaced persons and businesses from the territories where hostilities are or have been conducted, or from the territories that were or are temporarily occupied by russia.

Accordingly, the lowest income levels were recorded in the regions where active hostilities are taking place or whose territories were or are temporarily occupied by russia, in particular in Donetsk, Zaporizhzhia, Luhansk and Kherson regions.

Thanks to the rapid adaptation to martial law by businesses, state authorities and local governments, the general fund revenues of local budgets increased by 24% compared to the first half of 2023.

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