27 July 2024
Децентралізація

Taxes paid to local budgets of the amalgamated hromadas (in percentages)

are tax revenues from local budgets of the amalgamated hromadas in accordance with amendments to the Budget Code of Ukraine as of 28 December 2014, which include:

1) 60% of personal income tax;

2) 25% of the environmental tax;

3) 5% of excise tax on the sale of excisable goods;

4) 100% of the single tax;

5) 100% tax on profit of enterprises and financial institutions of communal ownership;

6) 100% tax on property (real estate, land, transport);

7) state duty;

8) payment for administrative services, administrative fines and penalties;

9) fee for a parking lot for vehicles;

10) tourist fees;

11) fees for licenses and certificates for certain types of economic activity;

12) income from rent of property complex and other property in communal ownership;

13) rent payments for use of mineral resources (including the extraction of minerals), for special use of water and water facilities, forest resources;

14) rent payments for water facilities, their parts;

15) fee for temporary deposit of free funds of local budgets (bank deposits);

16) concession fees for objects of communal ownership;

17) 75% of the compensation for losses of agricultural and forestry production;

18) 50% of the money collected for damages caused by violation of legislation on the protection of the environment as a result of economic and other activity;

19) 10% of the cost of drinking water from business entities engaged in the sale of drinking water through centralised water supply systems with deviations from the relevant standards;

20) 1.5% of the use (sale) of part of the manufactured products that remain in state property in accordance with agreements on the production sharing, and/or funds in the territory of communities (hromadas) where the relevant subsoil area (gas, oil) is located;

21) 55% of the proceeds from the sale of non-agricultural land or rights to it, which are owned by the state before the separation of state and municipal property;

22) fee for local guarantees.


Territorial community (hromada)

refers to residents united by their permanent residence within a village, settlement or city, or to a voluntary association of residents of several settlements with a single administrative centre.


Third sector

refers to a non-profit, non-governmental sector.