During the first nine months of 2026, the general fund of local budgets received UAH 441.3 billion, which is UAH 67.2 billion more than in the same period last year.

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

• UAH 257.8 billion – personal income tax;
• UAH 62.2 billion – single tax;
• UAH 37.7 billion – land tax;
• UAH 31.3 billion – excise duty;
• UAH 24.9 billion – corporation tax on private sector enterprises;
• UAH 11 billion – property tax.

The highest growth in general fund revenue for local budgets in the first nine months of 2025 was recorded in the following regions: Volyn (+26.9%), Zakarpattia (+25.7%), Lviv (+24.8%), Kyiv (+24.2%), Ivano-Frankivsk (+24.1%), Chernivtsi (+22.7%), Rivne (+21.9%), Ternopil (+21.7%), Zhytomyr (+21%), Vinnytsia (+20.4%), and Mykolaiv (+20.1%).

The increase in revenue in these regions is related, in particular, to internal displacement of people and businesses to these regions from territories where hostilities are taking place or have taken place, 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 taking place or whose territories have been or are currently under temporary occupation by the russian federation, in particular in Donetsk and Zaporizhzhia regions.

The rapid adaptation of enterprises, state authorities, and local governments to the state of war enabled them to increase the revenue of the general fund of local budgets by 18% in the first nine months of 2026 compared with the corresponding period in 2025.

These resources provide local governments with the means to continue funding priority needs at the local level.