During the first half of 2026, the general fund of local budgets received UAH 287.7 billion, which is UAH 41.9 billion more than in the same period of the previous year.

The main sources of revenue for the general fund of local budgets (excluding inter-budgetary transfers) for the first half of 2026 were:

• UAH 166.2 billion – personal income tax;
• UAH 42.1 billion – single tax;
• UAH 24 billion – land tax;
• UAH 20.6 billion – excise duty;
• UAH 17.4 billion – corporation tax on private sector enterprises;
• UAH 6.1 billion – property tax.

The highest increase in general fund revenue for local budgets in the first half of 2025 was recorded in the following regions: Zakarpattia (+26.6%), Volyn (+26.4%), Kyiv (+25.5%), Ivano-Frankivsk (+25.0%), Lviv (+23%), Rivne (+22.8%), Chernivtsi (22.4%), Ternopil (21.6%), Zhytomyr (+21.5%), and Vinnytsia (21.4%).

The increase in revenue in these regions is partly due to the fact that they have largely been home to internally displaced persons and businesses that have relocated from territories where hostilities are ongoing or were ongoing, or from territories that were or are temporarily occupied by the russian federation.

Accordingly, the lowest revenue figures were recorded in regions where active hostilities are ongoing or territories that have been or are currently under temporary occupation by the russian federation, specifically in Donetsk, Zaporizhzhia, and Luhansk regions.

Due to the rapid adaptation of businesses, state authorities, and local governments to the martial law regime, the first half of 2026 saw a 17% increase in general fund revenue for local budgets compared with the first half of 2025.

These resources enable local governments to continue funding priority needs at the local level.