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Resilience for Development: Government approved the draft State Budget for 2027

Ministry of Finance of Ukraine, posted 16 September 2026 07:07

The Cabinet of Ministers of Ukraine has approved the draft Law of Ukraine "On the State Budget for 2027". The document was prepared on time by the Ministry of Finance, is balanced, and ensures predictable funding of state priorities.

"The draft budget for 2027 has been formed under conditions of ongoing Russian aggression, and the needs of the security and defense sector remain paramount. This is the undeniable priority No. 1 for the Government. All possible internal resources of the state are primarily directed towards Ukraine's ability to effectively resist the aggressor. At the same time, all social and humanitarian obligations will be fulfilled in full: increased expenditures are planned for education, healthcare, and support for veterans and internally displaced persons. To cover these expenditures, timely and predictable international support remains critically important. We are also working on mobilizing internal resources," noted Minister of Finance Sergii Marchenko.

As in previous years, since the beginning of the full-scale invasion by the russian federation, the main priority of the draft state budget remains the financing of the security and defence sector.

At the same time, in the draft State Budget for 2027, the Government increases funding for the social sphere, education (in particular, teachers' salaries will increase by 65% compared to 2025), healthcare, veteran policy, support for internally displaced persons (IDPs), regions and communities, as well as economic development programs.

The revenues of the draft state budget for 2027 are projected at UAH 5 trillion 648 billion, which is UAH 452.1 billion, or 8.7%, higher than the amended plan for 2026.

In 2027, the total volume of expenditures in the draft state budget will amount to UAH 7 trillion 272 billion, which is UAH 864.9 billion, or 13.5% more than the amended plan for 2026.

The need for international support in 2027 will be 52.6 billion US dollars. It is planned to attract funds from the European Union, G7 countries through ERA financing, the International Monetary Fund, the World Bank, Great Britain, and other international partners.

Priorities of the Draft State Budget of Ukraine for 2027*

Defence and Security – UAH 4 trillion 885 billion, or 43.8% of GDP (+UAH 517.9 billion or +11.9% to the amended plan for 2026), namely:

  • UAH 1 trillion 791.7 billion for labour remuneration with accruals (+UAH 337.5 billion).
  • UAH 2 trillion 298.5 billion for weapons and military equipment (+UAH 1.4 billion).
  • UAH 499.9 billion for other expenditures (+UAH 127.7 billion).
  • UAH 264.9 billion for reserve funds (+UAH 51.3 billion).
  • UAH 30 billion for state guarantees for weapons and military equipment.

Support for Economy and Business – UAH 96 billion (+UAH 45.7 billion to the amended plan for 2026), in particular:

  • UAH 29 billion for the National Development Institution: "Affordable loans 5-7-9%" and NDI guarantees (+UAH 11 billion).
  • UAH 45 billion for providing housing to citizens under the "eOselia" program (+UAH 27.9 billion).
  • UAH 10.1 billion for the Innovation Development Fund: Brave1 defence technologies, new samples of equipment for defence needs, robotics and unmanned technologies, and research into special innovative technologies (+UAH 2.7 billion).
  • UAH 9.4 billion for active business support programs (+UAH 4.1 billion).

A resource of UAH 58.7 billion is allocated for business insurance against war risks and other forms of financial support. One possible source for this is raising the standard tax rate by 1 percentage point from 20% to 21%, which will require a legislative decision.

An additional UAH 8.3 billion is planned to protect fuel-sector enterprises from such risks, potentially funded by an increase in the fuel excise tax.

Veteran Policy – UAH 20.5 billion (+UAH 3 billion to the amended plan for 2026), in particular:

  • UAH 12.2 billion to support veterans returning to civilian life (+UAH 4.1 billion). This includes payout programs, recovery and rehabilitation measures, psychological assistance, professional adaptation, escort specialists, state veteran spaces, and support for the Ukrainian Veterans Fund.
  • UAH 6.9 billion for housing compensation for veterans with Group I and II disabilities (+UAH 1.2 billion).

Social Payments and Measures of the Ministry of Social Policy – UAH 540.3 billion (+UAH 72.6 billion to the amended plan for 2026), in particular:

  • UAH 292.8 billion transfer to the Pension Fund to pay pension supplements (+UAH 41.5 billion).
  • UAH 66.4 billion – support for persons with disabilities and their social integration, prosthetics (+UAH 31.9 billion), in particular:
  • UAH 51.9 billion – for the payment of increased assistance to children with disabilities and persons from this category (+UAH 28.3 billion);
  • UAH 11.5 billion – provision of assistive rehabilitation devices and highly functional prosthetics (+UAH 3.6 billion);
  • UAH 4 billion for nationwide social services (+UAH 2 billion).

Social Funds Expenditures – UAH 1 trillion 311.4 billion (+UAH 218.2 billion to the amended plan for 2026), in particular:

  • UAH 1 trillion 278.8 billion (+UAH 213 billion) for Pension Fund expenditures.
  • UAH 31.6 billion for the Unemployment Fund (+UAH 5.3 billion).
  • UAH 1 billion for the State Fund for Social Protection of Persons with Disabilities.

Support for Internally Displaced Persons (IDPs) – UAH 83.2 billion (+UAH 11.6 billion to the amended plan for 2026), in particular:

  • UAH 39.6 billion for IDP living allowance (+UAH 0.9 billion).
  • UAH 11.5 billion for compensation for destroyed property (+UAH 0.7 billion).
  • UAH 12 billion for temporary accommodation support measures for IDPs (+UAH 5.3 billion).
  • UAH 5.5 billion for destroyed housing compensation under the "HOME" program (+UAH 0.3 billion).
  • UAH 4 billion for IDP social services (+UAH 2 billion).
  • UAH 3.7 billion for "eOselia": covering the first installment and interest for the first year (+UAH 1 billion).
  • UAH 3.5 billion for employment programs (+UAH 1.2 billion).
  • UAH 3.4 billion for "eVidnovlennia" for damaged housing (+UAH 0.2 billion).

Education (all key spending units) – UAH 328.5 billion (+UAH 50.8 billion to the amended plan for 2026), in particular:

  • UAH 235.3 billion – salaries of educational institution employees (+UAH 37.5 billion), including:
  • UAH 192.8 billion – educational subvention and supplements (+UAH 32.1 billion);
  • UAH 8.3 billion – academic scholarships (+UAH 3 billion);
  • UAH 19.5 billion – meals for all students of grades 1–11 in schools of communal and state ownership (+UAH 5.1 billion);
  • UAH 13.5 billion – public investment projects: construction of shelters (UAH 3.7 billion), purchase of buses, renovation of catering blocks, development of the NUS (New Ukrainian School), etc.

The average monthly salary of an experienced teacher in 2027 is projected to be UAH 27.3 thousand. This is 65% higher than in 2025.

Healthcare (all key spending units) – UAH 292.5 billion (+UAH 35 billion to the amended plan for 2026), in particular:

  • UAH 225 billion – Medical Guarantees Program (+UAH 33.5 billion), including:
  • UAH 203.3 billion (+UAH 20.5 billion) – an increase in tariffs for medical services will allow increasing the average salary of a doctor to a level of at least UAH 30 thousand;
  • UAH 21.7 billion (+UAH 13 billion) – "Affordable Medicines" program.
  • UAH 20.8 billion – centralized procurement of medicines (+UAH 5.6 billion);
  • UAH 10 billion – health screenings for the population aged 40+ years;
  • UAH 13.3 billion – public investment projects in the healthcare sector;
  • UAH 1.6 billion – medical services for veterans: dental prosthetics, cryopreservation of reproductive cells (+UAH 0.3 billion).

Increasing expenditures under the Medical Guarantees Program in 2027 will allow the revision of tariffs for certain medical services. This will make it possible to increase the average salary of a specialised medical care doctor to UAH 30 thousand (+11.9% compared to 2026) and the average salary of a nurse to UAH 20 thousand.

Sports and Youth – UAH 6.85 billion (+UAH 0.98 billion to the amended plan for 2026), in particular:

  • UAH 6.56 billion – for the dignified representation of Ukraine in the global sports arena (+UAH 0.86 billion);
  • UAH 201.5 million – creation of conditions for the self-realization of youth in Ukraine, in particular UAH 140 million – youth grants (+UAH 50 million). In 2027, 1,800 grants are provided for, which is 2.5 times more compared to 2026;
  • UAH 91.5 million – formation of a conscious, responsible Ukrainian political nation, in particular the development of the Plast movement (+UAH 68.5 million).

Energy Sector Support

Approximately UAH 100 billion will be allocated to support the energy sector. Specifically, the funds will be directed toward the protection and restoration of energy facilities, supplementary payments for energy workers, support for the coal industry, and energy efficiency projects. Additionally, UAH 60 billion will be allocated to Resilience Plans, and energy enterprises may secure additional resources by reducing mandatory dividend payout ratios. In 2026, this amount totalled UAH 19.5 billion.

Housing Policy – UAH 84.9 billion (+UAH 38.3 billion to the amended plan for 2026), in particular:

  • UAH 45 billion – provision of housing for citizens under the "eOselia" program (+UAH 27.9 billion);
  • UAH 6.9 billion – housing compensation for veterans with Group I and II disabilities (+UAH 1.2 billion);
  • UAH 24.4 billion – housing programs: "eVidnovlennia", compensations, vouchers, subvention (+UAH 8.9 billion);
  • UAH 2.4 billion – housing for the military;
  • UAH 5.5 billion – compensation for destroyed housing under the "HOME" program (+UAH 0.3 billion);
  • UAH 0.7 billion – Energy Efficiency Fund: co-financing the improvement of housing energy efficiency and financing the restoration of destroyed housing.

Support for Agricultural Producers – UAH 7.4 billion. Funds are provided to support farmers, humanitarian demining, agribusiness grants, land reclamation, and business relocation.

Public Investment Projects and Programs – UAH 116 billion (+UAH 3.9 billion), with UAH 76.4 billion from international financial organisations and foreign governments. Main areas include transport, municipal infrastructure, education, healthcare, energy, housing, and social services.

Support for Regions and Communities – UAH 133.6 billion (+UAH 42.2 billion to the amended plan for 2026). Includes regional resilience plans, the State Regional Development Fund, subventions for public investments and local roads, additional subsidies for frontline/occupied territories, and coverage of tariff differences.

The total resource of local budgets in 2027 will be UAH 1 trillion 34.5 billion (+UAH 123.9 billion, or 13.6% compared to 2026).

Planned partial (25%) restoration of the State Road Fund – UAH 52.8 billion, of which:

  • UAH 10.1 billion – fulfilment of debt obligations on borrowings attracted for the development of the public highway network;
  • UAH 34.2 billion – financing the maintenance and development of state-importance public roads;
  • UAH 8.5 billion – financing the maintenance and development of locally important public roads, municipal streets, and roads in settlements (subvention to local budgets).

In addition, UAH 18.2 billion will be allocated to cover the tariff difference as part of support for regions and communities. This will allow compensation for the difference between the economically justified cost of utility services and tariffs for the population, reducing the corresponding financial burden on communities and people.

From 2027, UAH 61.5 million will be provided to support the Plast movement.

*Planned expenditures for all key spending units

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