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Parliament has adopted the State Budget of Ukraine for 2026

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03 December 2025

The Verkhovna Rada of Ukraine has adopted the Law of Ukraine “On the State Budget of Ukraine for 2026” at second reading. This is the country’s key financial document, setting the priorities of state policy for the coming year – defense and security, state resilience, social protection, the development of education and healthcare, and support for the economy.

“The 2026 budget is the fifth budget adopted under conditions of a full-scale war. Despite all the challenges, Ukraine remains a functioning state – we fight, work, and fulfill our obligations to our people. This budget ensures funding for defense, social support, and economic development. All available national resources are directed toward the main priority – the protection and defense capability of Ukraine,” said Minister of Finance of Ukraine Sergii Marchenko.

Prior to adoption at second reading, the draft State Budget for 2026 was approved at first reading as a basis. Subsequently, the Verkhovna Rada Committee on Budget prepared budget conclusions, which were approved by Parliament and finalized by the Government ahead of the second reading.

State Budget Revenues

Following the Government’s revision of the budget conclusions ahead of the second reading, total revenues were increased by UAH 27.8 billion to UAH 2,904.6 billion. The general fund amounts to UAH 2,610.9 billion, while the special fund totals UAH 293.7 billion. Total revenues in 2026 are projected to exceed those of 2025 by UAH 402 billion.

Main Structure of Domestic Revenues in 2026:

  • VAT on imports – UAH 683.6 billion (+UAH 89.8 billion compared to 2025);
  • Personal income tax and military levy – UAH 560.3 billion (+UAH 78.3 billion);
  • VAT on domestically produced goods and services – UAH 393.4 billion (+UAH 75.4 billion);
  • Corporate income tax – UAH 325.3 billion (+UAH 34.3 billion);
  • Excise tax – UAH 328.8 billion, including:
    - on imported goods – UAH 167.2 billion (+UAH 6.7 billion);
    - on domestically produced goods – UAH 161.6 billion (+UAH 26.7 billion)

Need for External Support

The need for external support in 2026 is estimated at UAH 2,079 billion. It is envisaged that resources will be mobilized from the World Bank, the European Union, the United Kingdom, the IMF, and the G7 countries.

State Budget Expenditures

State Budget expenditures and lending in 2026 are projected at UAH 4,824.1 billion, which is UAH 121.2 billion higher than in 2025. The general fund will amount to UAH 4,402.3 billion, and the special fund to UAH 421.8 billion.

Budget Financing

  • Total financing – UAH 1,902.2 billion;
  • Government borrowings – UAH 2,549.8 billion, including:
    - external borrowings – UAH 2,130.3 billion;
  • domestic borrowings – UAH 419.6 billion;
  • Debt repayments – UAH 656.8 billion, including:
    - external debt – UAH 132.4 billion;
    - domestic debt – UAH 524.4 billion;
  • Privatization of state property – UAH 2 billion;
  • Changes in budget cash balances – UAH 7.2 billion.

Key Expenditure Priorities for 2026 Approved by the Verkhovna Rada

Defense and Security of Ukraine

  • UAH 2,807.1 billion, or 27.2% of GDP, including:
  • UAH 2,495.4 billion from the general fund, in particular:|
    - UAH 1,272.9 billion – wages and related payroll charges;
    - UAH 709.8 billion – weapons and military equipment;
    - UAH 139.0 billion – contingency reserve;
  • UAH 281.7 billion – special fund;
  • UAH 30.0 billion – state guarantees.

Veterans Policy

  • UAH 18.9 billion (+ UAH 6.3 billion compared to 2025), including:
  • UAH 5.7 billion (+ UAH 1.7 billion) – housing compensation for veterans with disabilities;
  • UAH 4.0 billion (+ UAH 2.6 billion) – National Military Memorial Cemetery;
  • UAH 4.0 billion (+ UAH 0.5 billion) – support and assistance measures for veterans, including:
    - UAH 1.4 billion (+ UAH 0.2 billion) – “eSupport for Sports,” educational certificates, and the Ukrainian Veterans Fund;
    - UAH 0.3 billion – new projects: vehicle adaptation, palliative care, burn treatment, and adaptation for persons who have lost their sight;
    - UAH 2.9 billion (+ UAH 0.9 billion) – veteran support specialists;
    - UAH 1.1 billion (+ UAH 0.6 billion) – veterans’ hubs;
    - UAH 1.0 billion (+ UAH 0.2 billion) – dental prosthetics and dental care.

Social Protection

UAH 468.5 billion (+ UAH 47.6 billion compared to 2025), including:

  • UAH 251.3 billion (+ UAH 14.4 billion) – transfer to the Pension Fund (annual pension indexation will take place from March 1; the pension increase coefficient will be determined in February 2026);
  • UAH 133.5 billion (+ UAH 3.8 billion) – social benefits for vulnerable groups, including:
    - UAH 9.2 billion (+ UAH 4.8 billion) – basic assistance;
    - UAH 48.4 billion – support for internally displaced persons (IDPs);
    - UAH 42.3 billion – benefits and subsidies;
  • UAH 24.5 billion – family support programs (including new initiatives):
  • increase of the one-time childbirth benefit from UAH 10,000 to UAH 50,000;
  • increase of monthly childcare allowance for children up to one year of age from UAH 860 to UAH 7,000;
  • introduction of a new monthly childcare allowance for children aged one to three (“eNursery”/ “eYasla”) when parents return to work – UAH 7,000;
  • continuation of one-time cash assistance for first-grade students under the “School Starter Pack” program – UAH 5,000;
  • UAH 9.9 billion (+ UAH 3.2 billion) – support for persons with disabilities;
  • UAH 2.4 billion (+ UAH 0.8 billion) – provision of nationwide social services (Resilience Centers, care services and shelters for IDPs, and supported living under the “money follows the person” approach).

Education

UAH 278.7 billion (+ UAH 79.8 billion compared to 2025), including:

  • UAH 195.3 billion (+ UAH 55.4 billion compared to 2025), which includes a 30% increase in salaries for teaching and academic staff starting January 1, 2026. The Government is also tasked with developing a new remuneration system for educators to be launched in September 2026;
  • UAH 14.4 billion – free school meals (the reform will cover 3.5 million students in grades 1–11 during the year);
  • UAH 6.6 billion (+ UAH 1.2 billion) – doubling of academic scholarships from September;
  • UAH 2.1 billion (+ UAH 0.7 billion) – procurement of 14.1 million textbooks for grades 4 and 9;
  • UAH 17.0 billion (+ UAH 5.2 billion compared to 2025) – investment projects (modernization of school kitchens and shelters, including in kindergartens – UAH 1.0 billion, as well as procurement of buses).

Science

UAH 20.1 billion (+ UAH 5.6 billion compared to 2025), including:

  • UAH 3.2 billion (+ UAH 3.0 billion compared to 2025) – support for science based on the principle of “funding where results are delivered”;
  • UAH 1.0 billion – establishment of research centers for defense-related developments (a new pilot project);
  • UAH 0.7 billion (+ UAH 0.4 billion) – support for research projects by young scientists;
  • UAH 0.1 billion – “Business and Science: Effective Cooperation” (a new applied research competition).

Healthcare

UAH 258.6 billion (+ UAH 38.8 billion compared to 2025), including:

  • UAH 191.6 billion (+ UAH 16.1 billion) – Medical Guarantees Program, in particular:
    - UAH 141.9 billion (+ UAH 8.6 billion) – treatment, rehabilitation, severe injuries, burns, cardiac surgery, and oncology;
    - UAH 41.0 billion (+ UAH 5.1 billion) – increase in salaries for primary and emergency healthcare physicians to UAH 35,000;
    - UAH 8.7 billion (+ UAH 2.4 billion) – free medicines, including for cardiovascular diseases, diabetes, and other chronic conditions;
  • UAH 15.2 billion – centralized procurement of medicines (oncology drugs, cardiovascular medicines, orphan disease treatments, endoprosthetics, blood donation, etc.);
  • UAH 10.0 billion – new health screening program for people aged 40+ (targeted payments of UAH 2,000 for 5 million people);
  • UAH 19.1 billion (+ UAH 8.3 billion) – public investment projects: maternity and child healthcare, rehabilitation, psychiatric care, medical equipment, and more.

Support for People Forced to Leave Their Homes Due to the War (Internally Displaced Persons)

UAH 72.6 billion (+ UAH 16.5 billion compared to 2025), including:

  • UAH 39.6 billion – living allowances;
  • UAH 14.0 billion – housing for IDPs from temporarily occupied territories (new program);
  • UAH 4.4 billion – eOselia (coverage of down payments and interest for the first year);
  • UAH 4.0 billion – eRecovery (compensation for damaged and destroyed housing);
  • UAH 2.5 billion – HOME Program (compensation for destroyed housing from Ukraine’s special fund);
  • UAH 2.4 billion – social services for IDPs (“money follows the person,” shelters, adaptation, residential care);
  • UAH 1.8 billion – compensation for energy costs (electricity, solid fuel);
  • UAH 1.5 billion – repair and construction works for temporary housing facilities (subvention);
  • UAH 1.1 billion – Prykhystok Program (compensation of utility costs to homeowners);
  • UAH 0.5 billion – rent subsidy (partial rent coverage plus tax incentives for landlords);
  • UAH 0.4 billion – employment programs (public works for IDPs; extended employer compensation for wages of employed IDPs, funded by the Unemployment Insurance Fund);
  • UAH 0.4 billion – HOME Program (housing repairs to restore rights and opportunities; financed from the special fund).

Measures to Support Demographic Development

UAH 24.5 billion, including:

  • UAH 1.1 billion – prenatal support (new standard: 2.3 months of pregnancy at UAH 7,000 per month, compared to the current UAH 757);
  • UAH 13.3 billion – postnatal support up to one year, including:
    - one-time childbirth benefit of UAH 50,000 (up from UAH 10,500);
    - monthly childcare allowance of UAH 7,000 up to one year of age (previously UAH 860 per month up to three years);
  • UAH 8.9 billion – support for mothers and children aged 1–3 (“eNursery/ eYasla”):
    - new standard: UAH 7,000 per month for two years, provided parents return to work;
  • UAH 1.2 billion – support for school-age children: one-time “School Starter Pack” assistance for first-graders.

Support for the Economy

UAH 51.8 billion, including:

  • UAH 18.0 billion – Business Development Fund (Affordable Loans 5–7–9%);
  • UAH 17.1 billion – eOselia;
  • UAH 7.4 billion – Innovation Fund;
  • UAH 4.9 billion – business support programs;
  • UAH 1.9 billion – Decarbonization Fund;
  • UAH 1.9 billion – U.S.–Ukraine Reconstruction Investment Fund;
  • UAH 0.6 billion – Energy Efficiency Fund.

Housing Policy

UAH 47.0 billion, including:

  • UAH 17.1 billion – eOselia;
  • UAH 14.0 billion – housing for people forced to leave their homes due to the war (new budget item);
  • UAH 5.7 billion – housing compensation for veterans;
  • UAH 4.0 billion – eRecovery;
  • UAH 2.6 billion – housing for military personnel;
  • UAH 2.5 billion – HOME Program;
  • UAH 0.6 billion – Energy Efficiency Fund;
  • UAH 0.4 billion – housing repairs (HOPE Program);
  • UAH 0.1 billion – housing for healthcare workers.

Agro-Industrial Complex

UAH 14.1 billion (+ UAH 4.5 billion compared to 2025), including:

  • UAH 9.5 billion – financial support for agricultural producers (per-hectare subsidies for frontline areas, agricultural insurance, irrigation/melioration — UAH 0.2 billion);
  • UAH 2.6 billion – support for farmers (credit programs, per-hectare subsidies, subsidies for cattle, goats, and sheep);
  • UAH 2.0 billion – humanitarian demining of agricultural land.

Transfers to Local Budgets

UAH 283.9 billion, including:

  • UAH 167.8 billion – salaries for school teachers (including an additional UAH 59.9 billion to enhance the attractiveness of the profession);
  • UAH 30.4 billion – additional grants to local self-government bodies;
  • UAH 30.8 billion – basic subsidy;
  • UAH 14.4 billion – subvention for children’s meals;
  • UAH 14.0 billion – subvention for education / public investment projects;
  • UAH 12.0 billion – subventions for social protection;
  • UAH 5.2 billion – subventions for healthcare / public investment projects;
  • UAH 5.2 billion – additional subsidies to support the functioning of territories affected by hostilities;
  • UAH 4.1 billion – other subventions and subsidies.

Public Investments

UAH 111.5 billion (+ UAH 14.5 billion compared to 2025), including:

  • UAH 41.2 billion – transport;
  • UAH 19.1 billion – healthcare;
  • UAH 17.0 billion – education and science;
  • UAH 13.6 billion – energy;
  • UAH 9.4 billion – municipal infrastructure and services;
  • UAH 5.7 billion – social sector;
  • UAH 2.0 billion – State Regional Development Fund;
  • UAH 3.5 billion – other areas (justice, public security, digitalization, environment, housing, and public finance).

Following the adoption by the Verkhovna Rada of the Law of Ukraine “On the State Budget of Ukraine for 2026” in the second reading and in its entirety, the document is submitted to the President of Ukraine for signature. Upon signing and official publication, the law enters into force, providing the legal basis for financing all government programs and commitments in the new budget period.

The Ministry of Finance, together with the State Treasury Service of Ukraine, will begin preparations for budget execution as of January 1, 2026, including approval of the budget breakdown, allocation of appropriations to spending units, and the opening of budget accounts.

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