Ministry of Finance: In the first half of 2025, the general fund of local budgets received UAH 245.9 billion (+UAH 37.2 billion compared to the first half of 2024)

In the first half of 2025, the general fund of local budgets received UAH 245.9 billion, which is UAH 37.2 billion more than in the first half of 2024.

The main revenues of the general fund of local budgets (excluding intergovernmental transfers) in the first half of 2025 were as follows:

• UAH 138.0 billion - personal income tax;
• UAH 38.0 billion - single tax;
• UAH 21.1 billion - land tax;
• UAH 16.4 billion - excise tax;
• UAH 15.5 billion - corporate income tax;
• UAH 5.6 billion - real estate tax.

The highest increase in the revenues of the general fund of local budgets in January-June 2024 was recorded in the following regions: Kyiv (+24.8%), Volyn (+23.7%), Zhytomyr (+22.8%), Khmelnytskyi (+22.2%), Chernihiv (+21.8%), and Rivne (+21.4%).

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

Accordingly, the lowest income levels were found 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, Luhansk, Kherson, Kharkiv and Zaporizhzhia regions.

Thanks to the rapid adaptation to martial law by enterprises, state authorities and local governments, in the first half of 2025, the general fund revenues of local budgets increased by 17.8% compared to the first half of 2024.

With these resources, local governments remain capable of financing priority needs at the local level.