LAW OF UKRAINE

About the State Budget of Ukraine for 2026

(Vedomosti Verkhovna Rada (VVR), 2026, No. 7-9, p. 14)

Article 1. Determine for 2026:↑

revenues of the State Budget of Ukraine in the amount of 5,195,910,688.3 thousand hryvnias, including revenues of the general fund of the State Budget of Ukraine - in the amount of 3,378,915,320.3 thousand hryvnias and revenues of the special fund of the State Budget of Ukraine - in the amount of 1,816,995,368 thousand hryvnias, in accordance with Appendix No. 1 to this Law;

{Paragraph two of Article 1 as amended by the Law of Ukraine No. 4908-IX of 10.06.2026 }

expenditures of the State Budget of Ukraine in the amount of 6,407,084,605 thousand hryvnias, including expenditures of the general fund of the State Budget of Ukraine - in the amount of 4,495,025,504.6 thousand hryvnias and expenditures of the special fund of the State Budget of Ukraine - in the amount of 1,912,059,100.4 thousand hryvnias;

{Paragraph three of Article 1 as amended by the Law of Ukraine No. 4908-IX of 10.06.2026 }

return of loans to the State Budget of Ukraine in the amount of 17,254,287.5 thousand hryvnias, including return of loans to the general fund of the State Budget of Ukraine - in the amount of 16,952,359.2 thousand hryvnias and return of loans to the special fund of the State Budget of Ukraine - in the amount of 301,928.3 thousand hryvnias;

granting loans from the State Budget of Ukraine in the amount of 56,788,002 thousand hryvnias, including granting loans from the general fund of the State Budget of Ukraine - in the amount of 23,837,654.3 thousand hryvnias and granting loans from the special fund of the State Budget of Ukraine - in the amount of 32,950,347.7 thousand hryvnias;

the maximum deficit of the State Budget of Ukraine in the amount of 1,250,707,631.2 thousand hryvnias, including the maximum deficit of the general fund of the State Budget of Ukraine - in the amount of 1,122,995,479.4 thousand hryvnias and the maximum deficit of the special fund of the State Budget of Ukraine - in the amount of 127,712,151.8 thousand hryvnias, in accordance with Appendix No. 2 to this Law;

{Paragraph six of Article 1 as amended by the Law of Ukraine No. 4908-IX of 10.06.2026 }

the working balance of the State Budget of Ukraine in the amount of up to 2 percent of the expenditures of the general fund of the State Budget of Ukraine, determined by this article.

Article 2. To approve budget allocations to the main administrators of the State Budget of Ukraine for 2026 in terms of responsible executors under budget programs, the distribution of expenditures for ensuring the administration of justice by local and appellate courts and the functioning of bodies and institutions of the justice system in accordance with Annexes No. 3 , No. 4 and No. 7 to this Law.

Article 3. To approve interbudgetary transfers for 2026 in accordance with Appendices No. 5 and No. 6 to this Law.↑

Article 4. To approve the list of credits (loans) attracted by the state to the special fund of the State Budget of Ukraine in 2026 from foreign states, foreign financial institutions and international financial organizations for the preparation and implementation of public investment projects and public investment programs and other projects, in accordance with Appendix No. 8 to this Law.

To allow the Ministry of Finance of Ukraine, based on the decision of the Cabinet of Ministers of Ukraine, to make amendments to the list of the special fund of the State Budget of Ukraine in order to reflect the expected receipts in 2026 of credits (loans) attracted by the state from foreign states, foreign financial institutions and international financial organizations for the preparation and implementation of public investment projects and public investment programs and other projects, and expenses under the relevant budget programs with the adjustment of the relevant indicators of financing, expenditures and lending, the limits of the state budget deficit and public debt, determined by this Law, as well as the redistribution of budget expenditures and the provision of credits from the budget between such budget programs of the main spending units of the state budget within the total volume of attraction of such credits (loans), approved in Appendix No. 8 to this Law.

Article 5. To determine as of December 31, 2026, the maximum amount of state debt in the amount of 10,145,587,438.2 thousand hryvnias and the maximum amount of state-guaranteed debt in the amount of 464,610,795.5 thousand hryvnias.↑

{Article 5 as amended by the Law of Ukraine No. 4908-IX of 10.06.2026 }

Article 6. To establish that in 2026, state guarantees may be provided:↑

1) by decision of the Cabinet of Ministers of Ukraine in the amount of up to 64,945,968 thousand hryvnias:

a) to ensure partial fulfillment of debt obligations of business entities - residents of Ukraine under credits (loans) attracted to finance investment projects;

b) to ensure partial fulfillment of debt obligations under the portfolio of loans of creditor banks granted to micro, small and/or medium-sized business entities - residents of Ukraine;

c) to ensure full or partial fulfillment of debt obligations of business entities - residents of Ukraine under credits (loans) attracted to finance programs related to increasing the defense capability and security of the state (in the amount of up to 30,000,000 thousand hryvnias). Programs related to increasing the defense capability and security of the state are approved by the Cabinet of Ministers of Ukraine before providing state guarantees.

Business entities for which a decision is made to provide state guarantees to finance programs related to increasing the defense capability and security of the state, by decision of the Cabinet of Ministers of Ukraine, may be exempted from the obligation to provide property or other security for the fulfillment of obligations and to pay a fee to the state budget for their receipt.

The procedure and conditions for providing state guarantees specified in paragraph 1 of this article shall be established by the Cabinet of Ministers of Ukraine;

2) on the basis of international treaties of Ukraine in the amount of up to 22,064,940 thousand hryvnias:

a) to finance investment, innovation, infrastructure and other development projects that are of strategic importance and the implementation of which will contribute to the development of the national economy, projects aimed at increasing energy efficiency;

b) to ensure the fulfillment of debt obligations of entities of the public sector of the economy, 100 percent of the shares of which belong to the state, under credits (loans) attracted in order to maintain their liquidity and stability of work. Relevant international treaties of Ukraine may include, in particular, provisions on the waiver of sovereign immunity of Ukraine in possible disputes regarding such obligations and do not require ratification by the Verkhovna Rada of Ukraine.

Article 7. To establish from January 1, 2026, a subsistence minimum per person per month in the amount of 3,209 hryvnias, and for the main social and demographic groups of the population:↑

children under 6 years old - 2817 hryvnias;

children aged 6 to 18 years - 3,512 hryvnias;

able-bodied persons - 3328 hryvnias;

able-bodied persons, which is used to determine the basic size of the official salary of a judge, the official salary of a prosecutor of the district prosecutor's office, the official salaries of employees of other state bodies whose remuneration is regulated by special laws, as well as employees of tax and customs authorities, - at the level established for the relevant state body as of December 31, 2025;

persons who have lost their ability to work - 2,595 hryvnias;

persons who have lost their ability to work, which is used to determine the amount of the supplement for living in areas of radioactive contamination according to court decisions, - 1,600 hryvnias.

Article 8. To establish the minimum wage from January 1, 2026:↑

in a monthly amount - 8647 hryvnias;

hourly rate - 52 hryvnias.

The minimum wage, which is used as a calculation value for calculating payments under court decisions, is set at the cost of the subsistence minimum specified in paragraph seven of Article 7 of this Law.

Article 9. To establish that in 2026 the level of ensuring the subsistence minimum for the purpose of providing assistance in accordance with the Law of Ukraine "On State Social Assistance to Low-income Families" in percentage terms to the subsistence minimum for the main social and demographic groups of the population is:

for able-bodied persons - 60 percent;

for persons who have lost their ability to work and persons with disabilities - 100 percent;

for children - 145 percent of the corresponding subsistence minimum.

The level of ensuring the subsistence minimum for determining the right to exemption from paying for a child's meals in state and municipal preschool education institutions in accordance with the Law of Ukraine "On Preschool Education" will not increase in 2026.

Article 10. To establish that in the general fund of the State Budget of Ukraine for 2026:↑

revenues include revenues defined by part two of Article 29 of the Budget Code of Ukraine (except for revenues defined by Article 11 of this Law), taking into account the features defined by paragraphs 17 , 17-1 , 17-2 Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine and Articles 21 , 28-1 , 28-2 and 28-3 of this Law, as well as: tax on income received from gambling using slot machines, as a component of the corporate income tax with the application of the provisions specified in Clause 2 of Part Two of Article 29 of the Budget Code of Ukraine; 94.75 percent of the rent for the use of subsoil for the extraction of oil, natural gas and gas condensate, specified in the first paragraph of Clause 5-1 of Part Two of Article 29 of the Budget Code of Ukraine, and 46.75 percent of the rent for the use of subsoil for the extraction of oil, natural gas, specified in the second paragraph of Clause 5-1 of Part Two of Article 29 of the Budget Code of Ukraine; penalties resulting from failure to fulfill contracts concluded by the administrator (recipient) of budget funds with business entities for the purchase of goods, works and services at the expense of state budget funds; revenues specified in clause 13 - 4 of part three of Article 29 of the Budget Code of Ukraine; 90 percent of the fee for issuing special permits for the use of subsoil and 90 percent of the funds from the sale of such permits, specified in paragraph one of paragraph 28 of part two of Article 29 of the Budget Code of Ukraine; 40 percent of the fee for issuing special permits for the use of subsoil defined as Natural Resource Assets, and 40 percent of the funds from the sale of such permits, specified in paragraph two of paragraph 28 of part two of Article 29 of the Budget Code of Ukraine; revenues from the fee for socio-economic risk compensation of the population living in the territory of the surveillance zone; proceeds from the sale of automobiles, land, water and air vehicles, agricultural machinery, equipment and facilities held by state authorities and other state bodies established by state authorities, enterprises, institutions and organizations that use state budget funds; proceeds from governments of foreign states, the European Union (including within the framework of the Financing Agreement between Ukraine and the European Union, represented by the European Commission, dated July 8, 2024), international organizations, donor institutions, received on a gratuitous and non-refundable basis within the framework of budget support programs and projects to strengthen the national resilience system and overcome the consequences (including humanitarian, social, economic) caused by the full-scale armed aggression of the Russian Federation against Ukraine; proceeds from rent for leased property that is included in the authorized capital of business companies, 100 percent of the shares (shares) in the authorized capital of which are state-owned;

{Paragraph two of Article 10 as amended by the Law of Ukraine No. 4908-IX of 10.06.2026 }

the sources of formation in terms of financing are revenues defined by part one of Article 15 of the Budget Code of Ukraine regarding the state budget (except for revenues defined by Article 12 of this Law), including revenues from the sale of state residences, state dachas, rest homes, health facilities, other real estate held on the balance sheet of state authorities and other state bodies established by state authorities, enterprises, institutions and organizations that use state budget funds;

The sources of formation in terms of lending are revenues defined by Part Two of Article 30 of the Budget Code of Ukraine (except for revenues defined by Article 13 of this Law).

Article 11. To establish that the sources of formation of the special fund of the State Budget of Ukraine for 2026 in terms of revenues are the revenues determined by part three of Article 29 of the Budget Code of Ukraine (except for revenues determined by paragraph two of Article 10 of this Law), taking into account the features determined by paragraphs 17 , 56 and paragraph one of paragraph 60 of Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine, paragraph three of part one of Article 24, Articles 26 , 27 , 28-1 , 28-2 and 28-3 of this Law, as well as the following revenues :

{Paragraph one of Article 11 as amended by the Law of Ukraine No. 4908-IX of 10.06.2026 }

1) funds from payment by persons with disabilities of the partial cost of cars and funds from the sale of cars returned by persons with disabilities;

2) 50 percent of funds from the sale of surplus weapons, military and special equipment, and immovable military property of the Armed Forces of Ukraine (except for funds from the sale by the intelligence agency of the Ministry of Defense of Ukraine of surplus weapons, military and special equipment, and immovable military property);

3) regulatory contributions paid by business entities operating in the energy and utilities sectors, in accordance with Article 13 of the Law of Ukraine "On the National Commission for State Regulation in the Energy and Utilities Sectors";

4) interest for the use of a preferential long-term state loan provided to internally displaced persons, participants in the anti-terrorist operation (ATO) and/or participants in the Joint Forces Operation (JFO) for the purchase of housing, and a penalty for violating the loan repayment deadline;

5) interest on the use of preferential mortgage loans provided to internally displaced persons at the expense of grant funds provided by the Credit Institution for Reconstruction (KfW), and penalties for late payment of loans;

6) receipts within the framework of the European Union's sectoral budget support programs, in particular to support the rapid recovery of Ukraine, overcoming the consequences (including economic, social, humanitarian) caused by the full-scale armed aggression of the Russian Federation against Ukraine;

7) funds received in connection with the implementation of the laws of Ukraine "On the Basic Principles of Forced Expropriation in Ukraine of Objects of Property of the Russian Federation and Its Residents" and "On Sanctions" ;

8) 0.25 percent of the rent for the use of subsoil for the extraction of oil, natural gas and gas condensate, determined by the first paragraph of paragraph 5 - 1 of part two of Article 29 of the Budget Code of Ukraine, and 0.25 percent of the rent for the use of subsoil for the extraction of oil, natural gas, determined by the second paragraph of paragraph 5 - 1 of part two of Article 29 of the Budget Code of Ukraine;

9) 10 percent of the fee for issuing special permits for the use of subsoil and 10 percent of the proceeds from the sale of such permits (except for the fee and proceeds specified in paragraph 10 of this article);

10) 10 percent of the fee for issuing special permits for the use of subsoil designated as Natural Resource Assets, and 10 percent of the proceeds from the sale of such permits;

11) export duty on soybeans, whether or not crushed, and on rape or colza seeds, whether or not crushed;

12) 100 percent overfulfillment of the total volume of planned indicators of customs payments (value added tax on goods (products) imported into the customs territory of Ukraine, excise tax on excisable goods (products) imported into the customs territory of Ukraine, import duty) determined in Appendix No. 1 to this Law, which are collected during customs clearance of goods and are transferred to the general fund of the State Budget of Ukraine;

13) interest accrued for the bank's use of the unused amount of the loan funds raised from the Government of the United Kingdom of Great Britain and Northern Ireland for the National Defense Capability Support Project;

14) revenues defined by Article 10 of the Law of Ukraine "On the Fundamentals of Social Protection of Persons with Disabilities in Ukraine";

15) revenues from the payment of administrative and economic sanctions and penalties for their untimely payment, determined by paragraph 5 of Section II "Final and Transitional Provisions" of the Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine on Ensuring the Right of Persons with Disabilities to Work" dated January 15, 2025 No. 4219-IX;

16) proceeds from the payment of dividends (income) accrued on shares of the private joint-stock company "Ukrainian Financial Housing Company", owned by the state, based on the results of the company's financial and economic activities in 2025.

Article 12. To establish that the sources of formation of the special fund of the State Budget of Ukraine for 2026 in terms of financing are the revenues determined by part three of Article 15 of the Budget Code of Ukraine, paragraph two of part one of Article 24 of this Law, as well as the following revenues:

1) the balance of funds, the source of formation of which was receipts in previous periods within the framework of the Agreement on the financing of the program "Sectoral Policy Support Program - Support for Regional Policy of Ukraine" , concluded by the Government of Ukraine and the European Union on November 27, 2014, and the Agreement between the Government of Ukraine and the European Commission, acting on behalf of the European Union, on the financing of the measure "Support to the rapid recovery of Ukraine (State-building and Resilience Strengthening Contract)" dated November 7, 2023;

2) the balance of funds, the source of formation of which was receipts from the state enterprise "National Nuclear Power Generating Company "Energoatom" in accordance with Articles 7 and 8 of the Law of Ukraine "On Regulation of Issues Related to Ensuring Nuclear Safety", received in previous periods;

3) the balance of funds, the source of formation of which was funds received from the sale of parts of the established amount of greenhouse gas emissions, provided for in Article 17 of the Kyoto Protocol to the United Nations Framework Convention on Climate Change;

4) the balance of funds, the source of formation of which was receipts from the European Investment Bank within the framework of the projects "Main loan for small and medium-sized enterprises and mid-cap companies" and "Main loan for the agricultural sector - Ukraine", received at the expense of external borrowings in previous periods;

5) the balance of funds, the source of formation of which was loans (loans) received in 2022 from the European Investment Bank within the framework of investment projects and not used in 2023-2025 in the areas specified in Article 34 of the Law of Ukraine "On the State Budget of Ukraine for 2023";

6) the balance of funds, the source of formation of which was the receipts of the special fund of the state budget, provided for the implementation of measures specified in paragraph 4 of part three of Article 24-2 of the Budget Code of Ukraine, which was formed as of January 1, 2023 and not used in 2023-2025 to financially support measures for the functioning and development of inland waterways and inland water transport infrastructure;

the receipts of the special fund of the state budget, provided for the implementation of measures specified in paragraph 5 of part three of Article 24-2 of the Budget Code of Ukraine, formed as of January 1, 2024 and not used in 2024 and 2025;

8) balances of funds, the source of formation of which was the state budget revenues, determined by clause 1 of part two of Article 24-2 of the Budget Code of Ukraine, received in previous years and not used in 2024 and 2025 (except for the balances of funds under the subvention provided in accordance with clause 2 of part three of Article 24-2 and Article 103-1 of the Budget Code of Ukraine, which are stored in the accounts of the relevant local budgets and are used in 2026 , taking into account the intended purpose of the subvention, as well as the balances of funds determined by clauses 6 and 7 of Article 12 of this Law);

9) the balance of funds, the source of formation of which was receipts from the European Investment Bank within the framework of the "Rehabilitation of Hydropower Plants" project, received at the expense of external borrowings in previous periods;

10) the balance of funds, the source of formation of which was receipts from the European Investment Bank within the framework of the project "Development of the water supply and wastewater system in the city of Mykolaiv", received at the expense of external borrowings in previous periods;

11) the balance of funds, the source of formation of which was the revenues of the State Agency for Infrastructure Restoration and Development of Ukraine, received at the expense of borrowings attracted under state guarantees in previous periods;

12) 90 percent of proceeds from the privatization of buildings and structures of state higher education institutions and scientific institutions that are being reorganized or reorganized through merger or acquisition;

13) balances of funds as of January 1, 2026, the source of formation of which was the receipts of the special fund of the state budget, defined by clause 5 - 1 of part three of Article 29 of the Budget Code of Ukraine, received in previous periods and not used for the implementation of programs and measures for healthcare, education, culture, physical culture and sports;

14) balances of funds, the source of formation of which was the receipts of the special fund of the state budget in previous budget periods to the fund for the elimination of the consequences of armed aggression;

15) balances of funds, the source of formation of which was the receipts of the special fund of the state budget to the Fund for Social Protection of Persons with Disabilities, which were formed as of January 1, 2026 in accounts opened in the bodies of the State Treasury Service of Ukraine;

16) the balance of funds, the source of formation of which was receipts from the Northern Ecological Finance Corporation within the framework of the "Higher Education of Ukraine" project, received at the expense of external borrowings in previous periods;

17) the balance of funds, the source of formation of which was receipts from the E5R Fund within the framework of the "Higher Education of Ukraine" project, received at the expense of grant funds in previous periods;

18) the balance of funds, the source of formation of which was receipts from the European Investment Bank within the framework of the project "Construction of a 750 kV high-voltage overhead line Rivne NPP-Kyiv", received at the expense of external borrowings in previous periods;

19) the balance of funds, the source of formation of which was receipts from the European Investment Bank within the framework of the project "Construction of the 750 kV overhead line Zaporizhia NPP-Kakhivska", received at the expense of external borrowings in previous periods.

Article 13. To establish that the sources of formation of the special fund of the State Budget of Ukraine for 2026 in terms of lending are the revenues determined by part three of Article 30 of the Budget Code of Ukraine, as well as the following revenues:↑

1) return of funds provided from the state budget for lending to certain categories of citizens who, in accordance with the legislation, have the right to receive such loans for the construction (purchase) of housing, and for scientific and pedagogical and pedagogical workers, as well as for the construction (reconstruction) and purchase of housing for scientific, scientific and pedagogical and pedagogical workers, and penalty interest;

2) repayment of loans in the amount of 6,745.1 thousand hryvnias granted in 2007 from the State Budget of Ukraine for the implementation of innovative and investment projects in sectors of the economy, primarily for the implementation of advanced energy-saving technologies and technologies for the production of alternative fuel sources;

3) repayment of loans provided from the special fund of the state budget to internally displaced persons for the purchase of housing;

4) repayment of loans provided from the state budget to internally displaced persons, participants in the anti-terrorist operation (ATO) and/or participants in the Joint Forces Operation (JFO) for the purchase of housing.

Article 14. To establish that in 2026, funds received to the special fund of the State Budget of Ukraine in accordance with the relevant paragraphs of Part Three of Article 15, Part Three of Article 29 and Part Three of Article 30, paragraph one of paragraph 60 of Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine, shall be directed to the implementation of programs and measures specified in Part Four of Article 30 of the Budget Code of Ukraine (taking into account the features specified by this Law), in proportions according to the areas specified in Article 28 of this Law, taking into account the features specified in Paragraph 56 of Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine, Articles 22 , 26 , 27 , 28-1 , 28-2 and 28-3 of this Law, and funds received to the special fund of the State Budget of Ukraine in accordance with the relevant paragraphs of Articles 11-13 of this Law, are directed respectively to:

{Paragraph one of Article 14 as amended by the Law of Ukraine No. 4908-IX of 10.06.2026 }

1) the State Fund for Social Protection of Persons with Disabilities (the use of funds of which is carried out in accordance with the Law of Ukraine "On the Fundamentals of Social Protection of Persons with Disabilities") and the implementation by the Fund for Social Protection of Persons with Disabilities of other measures for the social protection of persons with disabilities (at the expense of sources specified in paragraphs 1 , 14 and 15 of Article 11 and paragraph 15 of Article 12 of this Law);

2) construction (purchase) of housing for servicemen of the Armed Forces of Ukraine (at the expense of sources specified in paragraph 2 of Article 11 of this Law);

3) ensuring the functioning of a permanently operating independent state collegial body that carries out state regulation, monitoring and control over the activities of business entities in the energy and utilities sectors (at the expense of the sources specified in paragraph 3 of Article 11 of this Law);

4) providing a preferential long-term state loan to internally displaced persons, participants in the anti-terrorist operation (ATO) and/or participants in the Joint Forces Operation (JFO) for the purchase of housing (at the expense of sources specified in paragraph 4 of Article 11 and paragraph 4 of Article 13 of this Law);

5) providing preferential mortgage loans to internally displaced persons (from sources specified in paragraph 5 of Article 11 and paragraph 3 of Article 13 of this Law);

6) implementation of European Union assistance programs to support regional policy, as well as state policy for the rapid recovery of Ukraine, overcoming the consequences (including economic, social, humanitarian) caused by the full-scale armed aggression of the Russian Federation against Ukraine (funds are directed to the main beneficiaries in accordance with the directions and distribution established by the relevant financing agreements between the Government of Ukraine and the European Union) (at the expense of the sources specified in paragraph 6 of Article 11 and paragraph 1 of Article 12 of this Law);

7) the fund for liquidating the consequences of armed aggression, provided for under the budget program of the Ministry of Development of Communities and Territories of Ukraine (national expenditures and lending) "Fund for Liquidating the Consequences of Armed Aggression" (code 3121430) (at the expense of the source specified in paragraph 7 of Article 11 and paragraph 14 of Article 12 of this Law);

8) development of the mineral and raw material base of Ukraine (at the expense of sources specified in paragraphs 8-10 of Article 11 of this Law);

9) financial support for agricultural producers (from sources specified in paragraph 11 of Article 11 of this Law);

10) reserve funds for the security and defense sector (from sources specified in paragraph 12 of Article 11 of this Law);

11) measures within the framework of the Project to support the state's defense capability (at the expense of the source specified in paragraph 13 of Article 11 of this Law);

12) implementation by the private joint-stock company "Ukrainian Financial Housing Company" of the state's housing policy by providing citizens of Ukraine with housing (at the expense of sources specified in paragraph 16 of Article 11 of this Law);

13) purchase by the Ministry of Energy of Ukraine of domestic government loan bonds in accordance with Article 9 of the Law of Ukraine "On Regulation of Issues Related to Ensuring Nuclear Safety" (at the expense of sources specified in Clause 2 of Article 12 and Clause 2 of Article 13 of this Law);

14) state support for measures aimed at reducing emissions (increasing absorption) of greenhouse gases, including insulation of premises of social security institutions, development of international cooperation on climate change issues (at the expense of sources specified in paragraph 3 of Article 12 of this Law);

15) lending to small and medium-sized business projects (from sources specified in paragraph 4 of Article 12 of this Law);

16) development and restoration of infrastructure to the State Agency for the Restoration and Development of Infrastructure of Ukraine in the manner determined by the Cabinet of Ministers of Ukraine (with the opening, if necessary, of a new budget program) (at the expense of the sources specified in paragraph 5 of Article 12 of this Law);

17) financial support for measures for the functioning and development of inland waterways and inland water transport infrastructure (from sources specified in paragraphs 6 and 7 of Article 12 of this Law);

18) development of the network and maintenance of public roads (at the expense of sources specified in paragraphs 8 and 11 of Article 12 of this Law);

19) crediting of measures within the framework of the project "Rehabilitation of Hydroelectric Power Plants" (at the expense of sources specified in paragraph 9 of Article 12 of this Law);

20) crediting of activities within the framework of the project "Development of the water supply and wastewater system in the city of Mykolaiv" (at the expense of sources specified in paragraph 10 of Article 12 of this Law);

21) development of the material and technical base of state institutions of higher education and the infrastructure of scientific and scientific and technical activities of state scientific institutions that are being reorganized or reorganized through merger or accession, in accordance with the procedure established by the Cabinet of Ministers of Ukraine (at the expense of sources specified in paragraph 12 of Article 12 of this Law);

22) implementation of measures in the field of culture in accordance with the procedure determined by the Cabinet of Ministers of Ukraine (with the opening, if necessary, of a new budget program) (at the expense of the sources determined by paragraph 13 of Article 12 of this Law);

23) procurement of medicines (including those subject to procurement under managed access agreements), immunobiological preparations (vaccines), medical devices and auxiliary means for them (at the expense of sources specified in paragraph 13 of Article 12 of this Law);

24) implementation of nationwide measures in the field of education, in particular, the publication, purchase, delivery of textbooks, manuals and educational and methodological literature for applicants for complete general secondary education and teaching staff, restoration of the educational capacity of educational institutions to ensure access to quality education (at the expense of sources specified in paragraph 13 of Article 12 of this Law);

25) logistical support and digitalization of the sphere of physical culture and sports (at the expense of sources specified in paragraph 13 of Article 12 of this Law);

26) implementation of measures within the framework of the project "Higher Education of Ukraine" (at the expense of sources specified in paragraphs 16 and 17 of Article 12 of this Law);

27) financing of activities within the framework of the project "Construction of a 750 kV high-voltage overhead line Rivne NPP-Kyiv" (at the expense of sources specified in paragraph 18 of Article 12 of this Law);

28) crediting of activities within the framework of the project "Construction of the 750 kV overhead line Zaporizhzhia NPP-Kakhivska" (at the expense of sources specified in paragraph 19 of Article 12 of this Law);

29) providing loans for construction (reconstruction) and purchase of housing for scientific, scientific-pedagogical and pedagogical workers (at the expense of sources specified in paragraph 1 of Article 13 of this Law).

Article 15. To establish that in 2026, the National Bank of Ukraine, in accordance with the Law of Ukraine "On the National Bank of Ukraine", shall transfer to the State Budget of Ukraine the amount of part of the profit before distribution in the amount of not less than 146,000,000 thousand hryvnias.

The funds provided for in Part One of this Article shall be transferred by the National Bank of Ukraine to the State Budget of Ukraine in accordance with the schedule established by the Ministry of Finance of Ukraine.

Article 16. To grant the Ministry of Finance of Ukraine the right, if necessary, to issue domestic government loan bonds in excess of the amounts established by Appendix No. 2 to this Law, with the subsequent acquisition of bank shares into state ownership in exchange for such bonds and the exchange of domestic government loan bonds on market terms that were previously issued for the purpose of replenishing the authorized capital of banks, with a corresponding adjustment of the maximum amount of state debt determined by this Law, as well as informing the Verkhovna Rada of Ukraine within a week.

The Ministry of Finance of Ukraine shall increase the relevant indicators of state budget financing by the amount of domestic government loan bonds issued above the amounts established by Appendix No. 2 to this Law.

Article 17. To grant the Ministry of Finance of Ukraine the right, if necessary, to issue domestic government loan bonds by decision of the Cabinet of Ministers of Ukraine in excess of the amounts established by Appendix No. 2 to this Law, in exchange for such bonds and promissory notes issued by the Deposit Guarantee Fund of Individuals, with a corresponding adjustment of the maximum amount of state debt determined by this Law, as well as informing the Verkhovna Rada of Ukraine within a week.

The Ministry of Finance of Ukraine shall increase the relevant indicators of state budget financing by the amount of domestic government loan bonds issued above the amounts established by Appendix No. 2 to this Law.

Article 18. To grant the Ministry of Finance of Ukraine the right to carry out transactions with government derivatives, including their exchange, issue, purchase, redemption, sale, payments related to such transactions, through the placement (issue) of external government loan bonds for the purposes of such transactions in excess of the amounts established by Appendix No. 2 to this Law, with a corresponding adjustment to the maximum amount of government debt determined by this Law.

The Cabinet of Ministers of Ukraine determines the conditions for the implementation of such transactions, as well as the need to make changes to the schedule of the State Budget of Ukraine, in particular, increasing the relevant indicators of financing, expenditures and the maximum deficit amount determined by this Law.

Article 19. To grant the Ministry of Finance of Ukraine the right, by decision of the Cabinet of Ministers of Ukraine, to carry out a transaction with the state debt by exchanging domestic state loan bonds owned by the National Bank of Ukraine for new domestic state loan bonds on terms agreed with the National Bank of Ukraine.

The Ministry of Finance of Ukraine, based on the results of such a transaction, shall make an appropriate adjustment to the maximum amount of state debt determined by this Law and the indicators of state budget financing in excess of the amounts approved in Appendix No. 2 to this Law.

Article 20. To establish that business companies, in the authorized capital of which 100 percent of the shares (shares) belong to the state, and business companies, 100 percent of the shares (shares) of which belong to business companies, in which the state's share is 100 percent (except for business companies, the shareholder (participant) of which is a business company, in the authorized capital of which 100 percent of the shares (shares) belong to the state, included in the consolidated financial statements of such business company), which have not made a decision on the payment of dividends and approval of the amount of annual dividends by May 1 of the year following the reporting period, shall pay to the general fund of the state budget a part of the net profit for the state share in the amount of 90 percent by July 1 of the year following the reporting period.

Business companies, in the authorized capital of which there are corporate rights of the state, and business companies, 50 or more percent of the shares (shares) of which belong to business companies, in which the state's share is 50 or more percent (except for those specified in part one of this article, and except for business companies, the shareholder (participant) of which is a business company, in the authorized capital of which 50 or more percent of the shares (shares) belong to the state, included in the consolidated financial statements of such business company), which have not made a decision on the payment of dividends and approval of the amount of annual dividends by May 1 of the year following the reporting period, shall pay to the general fund of the state budget and to other participants of the business company, in proportion to the size of their shares (shares) in the authorized capital of the business company, a part of the net profit in the amount of 90 percent by July 1 of the year following the reporting period.

Business companies, in whose authorized capital 50 or more percent of the shares (shares) belong to the state, which are obliged to prepare and submit consolidated financial statements in accordance with the law, which have not made a decision on the payment of dividends and approval of the amount of annual dividends by May 1 of the year following the reporting period, shall pay to the general fund of the state budget and to other participants of the business company, in proportion to the size of their shares (shares) in the authorized capital of the business company, a part of the net profit in the amount of 90 percent by July 30 of the year following the reporting period, based on the results of financial and economic activities reflected in the consolidated annual financial statements, confirmed by an independent auditor.

The supervisory authorities charge a penalty on the amount of funds (part of net profit) paid untimely to the state budget, which is paid to the general fund of the State Budget of Ukraine at the rate of double the discount rate of the National Bank of Ukraine on the amount of underpayment calculated for each day of delay in payment, starting from the day after the payment deadline and up to and including the day of payment.

Subjects managing state-owned objects ensure the implementation of the state's dividend policy in relation to business companies whose authorized capital includes the state's corporate rights by taking appropriate measures to adopt, within the framework of the state's corporate rights, decisions on determining the size, procedure and terms of payment of dividends by business companies in accordance with their constituent documents and legislation.

Article 21. To establish that in 2026, as an exception to the provisions of Article 24-2 , paragraph 1 of part two of Article 24-5 , paragraphs 1-3 , 6 , 6-2 , 6-3 , 6-4, 6-5 , 6-8 , 6-9 of part three of Article 29, paragraphs 2-1 and 2-4 of part four of Article 30 and part one of Article 103-1 of the Budget Code of Ukraine , the revenues specified in paragraphs 1-3, 6, 6-2 , 6-3, 6-4, 6-5, 6-8 , 6-9 of part three of Article 29 of the Budget Code of Ukraine shall be credited in full to the general fund of the State Budget of Ukraine (taking into account the features specified in paragraph 12 Article 11 of this Law).

Article 22. To establish that in 2026, as an exception to the provisions of clause 5 - 1 of part four of Article 30 of the Budget Code of Ukraine, funds received for the special fund of the state budget from the sources specified in clause 5 - 1 of part three of Article 29 of the Budget Code of Ukraine shall be directed to the Ministry of Defense of Ukraine for the development, procurement, modernization and repair of weapons, military equipment, means and equipment under the budget program "Development, procurement, modernization and repair of weapons, military equipment, means and equipment" (code 2101150).

Article 23. To establish that in 2026, as an exception to the provisions of paragraph 21 of part four of Article 30 of the Budget Code of Ukraine, the revenues specified in paragraph 13 - 5 of part three of Article 29 of the Budget Code of Ukraine shall be directed to the Ministry of Internal Affairs of Ukraine and the National Police of Ukraine to implement measures to implement, develop, restore and operate the system for recording offenses in the field of ensuring road safety in automatic mode.

Article 24. To establish that in 2026:↑

as an exception to the provisions of part two of Article 57 of the Budget Code of Ukraine, the balance of funds, the source of formation of which were funds transferred by the Compulsory State Social Insurance Fund of Ukraine for unemployment in accordance with Article 37 of the Law of Ukraine "On the State Budget of Ukraine for 2024", which were not used in 2024 and 2025, and the balance of funds, the source of formation of which were funds transferred by the Compulsory State Social Insurance Fund of Ukraine for unemployment in accordance with paragraph three of part one of Article 37 of the Law of Ukraine "On the State Budget of Ukraine for 2025", which were not used in 2025, shall be stored in the accounts of the special fund of the state budget;

As an exception to the provisions of Part Three of Article 16 of the Law of Ukraine "On Compulsory State Social Insurance against Unemployment", the Fund of Compulsory State Social Insurance of Ukraine against Unemployment shall transfer to the special fund of the state budget the balance of funds that formed in it as of January 1, 2026 at the expense of the proceeds of the single contribution for compulsory state social insurance, distributed to compulsory state social insurance against unemployment.

The revenues specified in paragraphs two and three of part one of this article are distributed by decision of the Cabinet of Ministers of Ukraine (with the opening, if necessary, of new budget programs for the Ministry of Economy, Environment and Agriculture of Ukraine) and are directed to partial compensation for the cost of agricultural machinery and equipment of domestic production, state stimulation of the creation of industrial parks, provision of state support for the implementation of investment projects with significant investments, humanitarian demining (in the amount of 1,000,000 thousand hryvnias), and support for domestic demand for domestic goods and services.

Article 25. To create in 2026 a fund for liquidating the consequences of armed aggression as part of a special fund of the State Budget of Ukraine in order to eliminate the consequences (including humanitarian, social, economic) caused by the armed aggression of the Russian Federation against Ukraine.

Decisions on the allocation of funds from the fund for the elimination of the consequences of armed aggression (with the opening, if necessary, of new budget programs, including transfers to local budgets) are made by the Cabinet of Ministers of Ukraine.

The restrictions established by Part Ten of Article 23 of the Budget Code of Ukraine shall not apply in the event of decisions to allocate funds in the areas provided for in this article.

The funds of the Fund for the Elimination of the Consequences of Armed Aggression are directed to:

compensation for a destroyed/damaged residential facility (including summer and garden houses);

completion of projects (objects, activities), the implementation of which in previous budget periods was carried out at the expense of the fund for liquidating the consequences of armed aggression;

restoration of infrastructure facilities related to the provision of water supply, wastewater treatment, thermal energy production, heat supply, and electricity supply;

restoration of damaged residential buildings (including summer houses and garden houses).

A report on the receipt and use of funds from the Fund for the Elimination of the Consequences of Armed Aggression is submitted by the State Treasury Service of Ukraine to the Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine, the Accounting Chamber, the Ministry of Development of Communities and Territories of Ukraine, and the Ministry of Finance of Ukraine every month no later than the 25th of the month following the reporting period.

Article 26. To establish that in 2026, as an exception to the provisions of paragraph 17 of part one of Article 64 and paragraphs 1 - 1 of part one of Article 66 of the Budget Code of Ukraine, 50 percent of the revenues determined by paragraph 17 of part one of Article 64 and paragraphs 1 - 1 of part one of Article 66 of the Budget Code of Ukraine, regarding the corporate income tax paid by banks for the tax (reporting) period of 2026, shall be credited to the special fund of the State Budget of Ukraine and shall be directed to the implementation of a public investment project for the purchase of passenger cars.

Article 27. To establish that by decision of the Cabinet of Ministers of Ukraine:↑

The state enterprise "Financing of Infrastructure Projects" shall, by February 1, 2026, transfer funds in the amount of UAH 1,422,230,698.4, which were directed to it by replenishing the authorized capital in 2019 under the budget program "Design and construction of the airfield of the Dnipropetrovsk International Airport (by replenishing the authorized capital of the state enterprise, which is within the scope of management of the responsible executor of the budget program Ukrinfraproject)" (code 3107030) and in 2021 under the budget program "Design and construction of the airfield of the Dnipropetrovsk International Airport (including by replenishing the authorized capital of the state enterprise, which is within the scope of management of the responsible executor of the budget program Ukrinfraproject)" (code 3107030) to a special fund of the state budget with measures to reduce the authorized capital accordingly;

The specified funds are directed to the Ministry of Development of Communities and Territories of Ukraine for the implementation of a public investment project for the purchase of passenger cars.

Article 28. To establish that in 2026, funds received into the special fund of the State Budget of Ukraine from the sources specified in paragraph one of paragraph 60 of Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine, as an exception to the provisions of subparagraph 2 of this paragraph, shall be directed in the following proportions in the following areas:

60 percent - to the Ministry of Defense of Ukraine for implementing measures to reform and develop the defense-industrial complex, develop, master and introduce new technologies, increase existing production capacities for the manufacture of defense products, purchase weapons, military (special) equipment, means and equipment, as well as for paying compensation for destroyed unmanned aerial vehicles of the aggressor state;

{Paragraph two of part one of Article 28 as amended by the Law of Ukraine No. 4908-IX of 10.06.2026 }

30 percent - to the Administration of the State Service for Special Communications and Information Protection of Ukraine for the implementation of measures to purchase special equipment and machinery.

The directions for using the funds specified in paragraphs two and three of this article shall be agreed upon, respectively, by the Ministry of Defense of Ukraine and the Administration of the State Service for Special Communications and Information Protection of Ukraine with the committee of the Verkhovna Rada of Ukraine, whose jurisdiction includes issues of national security, defense and intelligence;

{Part one of Article 28 is supplemented with a new paragraph in accordance with the Law of Ukraine No. 4908-IX of 10.06.2026 }

10 percent - to the main administrators of state budget funds belonging to the security and defense sector, for further automatic allocation to military units of the Armed Forces of Ukraine and other military formations for material and technical support in proportion to the actually paid tax for persons specified in paragraph one of clause 60 of section VI "Final and Transitional Provisions" of the Budget Code of Ukraine, in accordance with the procedure established by the Cabinet of Ministers of Ukraine.

To allow the Ministry of Finance of Ukraine to make changes to the list of the special fund of the State Budget of Ukraine in order to reflect the actual revenues specified in this article and the implementation of the corresponding state budget expenditures.

Article 28 - 1. To establish that in 2026, revenues received within the framework of the implementation of international agreements with the European Union concluded in implementation of Regulation (EU) 2026/467 of the European Parliament and of the Council of the European Union of 24 February 2026 establishing enhanced cooperation in the implementation of the Loan in Support of Ukraine for 2026 and 2027 shall be included in the revenues of the state budget as revenues within the framework of the European Union's enhanced cooperation mechanism and shall be credited to:

as part of budget support - to the general fund of the State Budget of Ukraine;

under the component of supporting the defense capability and security of the state - to the special fund of the State Budget of Ukraine and are directed to the Ministry of Defense of Ukraine under the budget program "Expenditures to increase the defense capability and security of the state" (code 2101490) for the purchase, modernization and repair of weapons, military (special) equipment, ammunition and their components for the needs of the security and defense sector bodies.

The Ministry of Defense of Ukraine or the state customer service authorized by it carries out the purchase, modernization and repair of weapons, military (special) equipment, ammunition and their components at the expense of funds under the budget program "Expenditures for increasing the defense capability and security of the state" (code 2101490) for the needs of security and defense sector bodies in accordance with the procedure established by the Cabinet of Ministers of Ukraine.

To allow the Ministry of Finance of Ukraine, at the proposal of the Ministry of Defense of Ukraine, to restore expenditures that were reduced from January 14, 2026 due to the need to meet the needs of the Armed Forces of Ukraine in weapons and military equipment, by redistributing expenditures in accordance with the established procedure from funds received in accordance with paragraph three of part one of this article, in accordance with the terms of international agreements with the European Union concluded in implementation of Regulation (EU) 2026/467 of the European Parliament and of the Council of the European Union of February 24, 2026 on the introduction of enhanced cooperation in the implementation of the Loan in Support of Ukraine for 2026 and 2027.

The terms of international agreements with the European Union concluded in implementation of Regulation (EU) 2026/467 of the European Parliament and of the Council of the European Union of 24 February 2026 establishing enhanced cooperation for the implementation of the Loan in Support of Ukraine for 2026 and 2027 may provide for a limited right of the European Union to demand from the state the return of funds received within the framework of the implementation of such international agreements, in particular in the event of compensation (compensation) to the State Budget of Ukraine for damage caused as a result of the armed aggression of the Russian Federation against Ukraine. In the event of the occurrence of circumstances under which the European Union may exercise such a limited right, the state shall have corresponding obligations to return the funds received from the State Budget of Ukraine. The Ministry of Finance of Ukraine shall inform the Cabinet of Ministers of Ukraine and the Verkhovna Rada of Ukraine thereof within ten days from the date of the emergence of the state's corresponding obligations to return the funds received.

{The Law is supplemented by Article 28 - 1 in accordance with the Law of Ukraine No. 4908-IX of 10.06.2026 }

Article 28 - 2. To establish that from July 1, 2026 to December 31, 2026, as an exception to the provisions of paragraphs 1 - 2 Part two of Article 29 of the Budget Code of Ukraine, the military fee paid (transferred) in accordance with paragraph 16 - 1 of subsection 10 of Section XX "Transitional Provisions" of the Tax Code of Ukraine is credited in full to the special fund of the State Budget of Ukraine and is directed to the payment of monetary support to servicemen of the Armed Forces of Ukraine.

{The Law is supplemented by Article 28 - 2 in accordance with the Law of Ukraine No. 4908-IX of 10.06.2026 }

Article 28 - 3. To establish that in 2026, as an exception to the provisions of paragraph 10 of part two of Article 29 of the Budget Code of Ukraine, export duties on military and dual-use goods shall be credited in full to the special fund of the State Budget of Ukraine and shall be directed to the Ministry of Defense of Ukraine for the purchase, modernization and repair of weapons, military equipment, means and equipment, implementation of measures to reform and develop the defense-industrial complex, development, mastering and implementation of new technologies, expansion of existing production capacities for the manufacture of defense products, payment of cash benefits to servicemen of the Armed Forces of Ukraine in accordance with the procedure determined by the Cabinet of Ministers of Ukraine.

{The Law is supplemented by Article 28 - 3 in accordance with the Law of Ukraine No. 4908-IX of 10.06.2026 }

Article 29. To establish that in 2026, a supplement to non-working pensioners who permanently reside in the zone of unconditional (mandatory) resettlement and in the zone of guaranteed voluntary resettlement shall be established provided that such persons resided or worked in the zone of unconditional (mandatory) resettlement or in the zone of guaranteed voluntary resettlement as of April 26, 1986 or in the period from April 26, 1986 to January 1, 1993, in connection with which the person was granted the status of a person affected by the Chernobyl disaster, in the amount of 2,595 hryvnias.

Persons who, after the accident at the Chernobyl NPP (April 26, 1986), independently or in accordance with the procedure established by law upon instructions from regional state administrations, changed their place of residence outside the zones of unconditional (mandatory) resettlement or guaranteed voluntary resettlement and subsequently returned to their permanent place of residence in these zones, as well as persons who registered their place of residence or moved to their permanent place of residence in the specified zones after the accident at the Chernobyl NPP, are not subject to a supplement for residence in such zones.

Payment of the supplement for living in the zone of unconditional (mandatory) resettlement and in the zone of guaranteed voluntary resettlement to unemployed pensioners is terminated after the person leaves his or her permanent place of residence in the specified territories and declares/registers the place of residence outside the zones of unconditional (mandatory) resettlement and zones of guaranteed voluntary resettlement, which is confirmed by information from the Unified State Demographic Register and other state registers, as well as in the event of employment (employment) of a person outside the zone of unconditional (mandatory) resettlement and the zone of guaranteed voluntary resettlement, which is confirmed by information from the State Register of Compulsory State Social Insurance.

To establish the payments provided for in this article, the Pension Fund of Ukraine shall ensure that information on the permanent place of residence of recipients of the supplement for living in the zone of unconditional (mandatory) resettlement and in the zone of guaranteed voluntary resettlement is verified with information from the Unified State Demographic Register and other state registers for the purpose of extending or terminating the relevant payments, as well as bringing the amounts of the supplement for living in the zone of unconditional (mandatory) resettlement or in the zone of guaranteed voluntary resettlement and pension payments in accordance with this article.

Article 30. To establish that in 2026, during the period of martial law in Ukraine, pensions assigned (recalculated) in accordance with the Customs Code of Ukraine , the laws of Ukraine "On Civil Service" , "On the Prosecutor's Office" , "On the Status of a People's Deputy of Ukraine" , "On the National Bank of Ukraine" , "On the Cabinet of Ministers of Ukraine" , "On the Diplomatic Service" , "On Service in Local Self-Government Bodies" , "On Forensic Expertise" , "On the Status and Social Protection of Citizens Affected by the Chernobyl Disaster" , "On State Support for the Mass Media and Social Protection of Journalists" , "On Scientific and Scientific and Technical Activities" , "On Pension Provision for Persons Discharged from Military Service and Certain Other Persons" , Resolution of the Verkhovna Rada of Ukraine dated October 13, 1995 No. 379/95-VR "On Approval of the Regulations on the Assistant-Consultant of a People's Deputy of Ukraine" (taking into account allowances, promotions, additional pension, targeted cash assistance, pension for special services to Ukraine, indexation and other pension supplements established by law), the amount of which (pension payment) exceeds ten subsistence minimums established for persons who have lost their ability to work, are paid with the application of coefficients to the amount of excess in the amounts and manner determined by the Cabinet of Ministers of Ukraine.

Article 31. To establish that in 2026 (starting from January 1), to determine the difference between the amount of the pension assigned in accordance with the Law of Ukraine "On Pension Provision for Persons Discharged from Military Service and Certain Other Persons" and the amount of the pension from the solidarity system of state pension insurance in accordance with the Law of Ukraine "On Compulsory State Pension Insurance", the amount of the pension from the solidarity system of compulsory state pension insurance shall be determined at the level of three subsistence minimums for persons who have lost their ability to work, but may not exceed the amount of the pension assigned in accordance with the Law of Ukraine "On Pension Provision for Persons Discharged from Military Service and Certain Other Persons".

In 2026 (starting from January 1), for persons to whom pensions (monthly lifetime cash support) are assigned in accordance with the laws of Ukraine "On Civil Service" , "On Service in Local Self-Government Bodies" , "On the Status of a People's Deputy of Ukraine" , "On Scientific and Scientific-Technical Activities" , "On the Status and Social Protection of Citizens Affected by the Chernobyl Disaster" , "On the Prosecutor's Office" , "On the Judiciary and Status of Judges" , "On the Constitutional Court of Ukraine" and who are entitled to a pension in accordance with the Law of Ukraine "On Compulsory State Pension Insurance", part of the pension payment (part of the monthly lifetime cash support), determined in accordance with Article 27 , paragraph two of part one and part two of Article 28 of the Law of Ukraine "On Compulsory State Pension Insurance", is financed from the solidarity system of compulsory state pension insurance. pension insurance, and the difference in pension payments is financed in accordance with the legislation.

Article 32. To establish that in 2026 the maximum amount of the base for calculating a single contribution for compulsory state social insurance (the maximum amount of income of an insured person per month on which a single contribution for compulsory state social insurance is calculated, determined by the Law of Ukraine "On the Collection and Accounting of a Single Contribution for Compulsory State Social Insurance") is equal to:

for the maximum amount of income of an insured person per month (except for income in the form of cash benefits, cash rewards and other payments accrued to military personnel, police officers and rank-and-file and command personnel), starting from January 1, 2026 - twenty times the minimum wage established by law;

for the maximum amount of the insured person's income per month in the form of cash benefits, cash rewards and other payments accrued to military personnel, police officers and private and command personnel, starting from January 1, 2026 - fifteen times the minimum wage established by law.

Article 33. To establish that military personnel during treatment and rehabilitation in healthcare institutions of all forms of ownership and subordination are provided with improved nutrition at the expense of the state budget in accordance with the standards applied in military medical institutions, in accordance with the procedure determined by the Cabinet of Ministers of Ukraine.

Article 34. To establish that in 2026, as an exception to the provisions of Articles 16 and 40 of the Budget Code of Ukraine, funds may be attracted as specified in Clause 1 of Part Three of Article 15 of the Budget Code of Ukraine, including within the framework of agreements with foreign states, foreign financial institutions and international financial organizations, the return of which will be carried out at the expense of income received from frozen assets of the Russian Federation, according to the mechanism specified in Regulation (EU) 2024/2773 of the European Parliament and of the Council of the European Union of October 24, 2024 and relevant agreements with such foreign states, foreign financial institutions and international financial organizations, and not provided for in the list specified in Appendix No. 8 to this Law, funds specified in Clause 13 of Part Three of Article 29 of the Budget Code of Ukraine and not provided for in Appendix No. 1 to this Law, funds within the framework of budget support programs of the European Union (to support the rapid recovery of Ukraine and the implementation of measures provided for by relevant financing agreements with the European Union), not provided for in Appendix No. 1 to this Law, which, by decision of the Cabinet of Ministers of Ukraine (which may provide for the opening of new budget programs, including transfers to local budgets), are directed from the special fund of the state budget, respectively, to the implementation of projects, programs and measures specified in paragraphs 1 and 12 of part four of Article 30 of the Budget Code of Ukraine, budget support programs of the European Union (to support the rapid recovery of Ukraine and the implementation of measures provided for by relevant financing agreements with the European Union), providing assistance to internally displaced persons from temporarily occupied territories to provide them with housing, including the implementation of public investment projects, in particular for the creation of housing funds for social housing and social rent to ensure access to housing for persons in need, including internally displaced persons, and the implementation of measures to restore Ukraine and eliminate the consequences of the armed aggression of the Russian Federation against Ukraine.

International treaties of Ukraine, including those on the basis of which such funds are raised, may include, in particular, provisions on the waiver of Ukraine's sovereign immunity in possible disputes regarding such obligations and do not require ratification by the Verkhovna Rada of Ukraine.

The attraction of funds specified in paragraph 1 of part three of Article 15 of the Budget Code of Ukraine within the framework of agreements with foreign states, foreign financial institutions and international financial organizations, the return of which will be carried out at the expense of income received from frozen assets of the Russian Federation, according to the mechanism specified in Regulation (EU) 2024/2773 of the European Parliament and of the Council of the European Union of October 24, 2024, for the implementation of part one of this article is carried out subject to the implementation of the plan for state external borrowings to the general fund of the state budget in the current budget period (taking into account a possible increase in such a plan in the event of application of the provisions of part four of Article 15 of the Budget Code of Ukraine).

The Ministry of Finance of Ukraine, by decision of the Cabinet of Ministers of Ukraine, shall amend the list of the special fund of the State Budget of Ukraine in order to reflect the receipt of such funds in 2026 and shall adjust the relevant indicators of income, financing, expenditures and lending, the maximum amounts of the state budget deficit and state debt, the list of credits (loans) attracted by the state to the special fund of the State Budget of Ukraine in 2026 from foreign states, foreign financial institutions and international financial organizations for the preparation and implementation of public investment projects and public investment programs and other projects specified by this Law.

Article 35. To establish that in 2026, as an exception to the provisions of parts one and three of Article 15, part four of Article 23, Article 30 , part two of Article 48, paragraph 5 of part one of Article 52 of the Budget Code of Ukraine, by decision of the Cabinet of Ministers of Ukraine and with the consent of the relevant creditor, credits (loans) attracted by the state from foreign states, foreign financial institutions and international financial organizations for the preparation and implementation of public investment projects and public investment programs and other projects, may be directed to financing the general fund of the state budget with further provision in subsequent budget periods for expenditures of the special fund of the state budget and sources of their coverage, including with the possibility of providing for relevant expenditures at the expense of the general fund of the state budget in accordance with the law on the State Budget of Ukraine for the relevant year, in the amount necessary to achieve the goals defined by international agreements on the basis of which such credits (loans) are attracted. Procurement within the framework of the implementation of such public investment projects and public investment programs and other projects shall be carried out in accordance with the rules and procedures established by international financial organizations, in accordance with Article 6 of the Law of Ukraine "On Public Procurement".

Article 36. To establish that in 2026, for the period of martial law in Ukraine and within 30 days from the date of its termination or cancellation, the provisions of parts ten and eleven of Article 23 of the Budget Code of Ukraine regarding budget allocations of the main spending units of the state budget belonging to the security and defense sector shall not apply.

Article 37. To establish that in 2026, as an exception to the provisions of part six of Article 23 of the Budget Code of Ukraine, the distribution of budget appropriations shall be carried out by decisions of the Cabinet of Ministers of Ukraine:↑

under the budget program "Ensuring the institutional capacity of state authorities" (code 3511360);

under the budget program "Increasing the prestige of work in the field of education" (code 2211410) (with the opening of new budget programs, if necessary, including transfers to local budgets);

under the budget program "Reserve of funds for the security and defense sector" (code 3511220) (with the opening of new budget programs if necessary);

under the budget program "Implementation of Comprehensive Sustainability Plans for Regions and Individual Cities" (code 3121050) (with the opening of new budget programs, if necessary, including transfers to local budgets).

{Article 37 is supplemented by paragraph five in accordance with the Law of Ukraine No. 4908-IX of 10.06.2026 }

Article 38. To establish that in 2026, as an exception to the provisions of parts three and four of Article 103 - 3 of the Budget Code of Ukraine:↑

The Cabinet of Ministers of Ukraine, in accordance with the procedure determined by it, distributes subventions from the state budget to local budgets for providing state support to persons with special educational needs between regional budgets and local government budgets;

The balances of funds under the subvention from the state budget to local budgets for providing state support to persons with special educational needs, which were formed in the accounts of local budgets at the end of 2025, are transferred by the State Treasury Service of Ukraine to the special fund of the State Budget of Ukraine for the Ministry of Education and Science of Ukraine for the purpose of further distribution of such funds by decisions of the Cabinet of Ministers of Ukraine in the manner determined by it between local budgets, taking into account the intended purpose of the specified subvention.

Article 39. To establish that in 2026, as an exception to the provisions of parts the second and fourth articles 103 - 2 of the Budget Code of Ukraine:↑

The distribution of educational subventions from the state budget to local budgets between local budgets is carried out by the Cabinet of Ministers of Ukraine;

The balances of funds under the educational subvention from the state budget to local budgets, which were formed in the accounts of local budgets at the end of 2025 (except for the balances of funds transferred in 2025 in accordance with Article 25 of the Law of Ukraine "On the State Budget of Ukraine for 2025" to local budgets), are transferred by the State Treasury Service of Ukraine to the special fund of the State Budget of Ukraine for the Ministry of Education and Science of Ukraine for the purpose of further distribution of such funds by decisions of the Cabinet of Ministers of Ukraine in the manner determined by it between local budgets, taking into account the intended purpose of the educational subvention and for the implementation of measures in the field of education (with the opening, if necessary, of new budget programs, including transfers to local budgets).

Article 40. To establish that in 2026, for all categories of employees of institutions, establishments and organizations of the budgetary sphere, state bodies, the amount of wages (cash benefits) may change exclusively within the limits of budget allocations for labor remuneration provided for in the state budget.

Article 41. To establish that the calculation of the consumer price index for the indexation of monetary income of the population shall be carried out on an accrual basis starting from January 2026, which shall be taken as 1 or 100 percent. The indexation amount that was calculated in December 2025 shall not be accrued in January 2026.

Article 42. To establish that in 2026, the vacations specified in paragraph 1 of part one of Article 4 of the Law of Ukraine "On Vacations", to which an employee of a state body acquired the right for the last working year, must be used by such employee by the end of 2026.↑

In the event that an employee of a state body does not use the vacations specified in part one of this article, he shall be paid monetary compensation for all days of unused vacation to which he acquired the right during the last working year, within the limits of the approved expenses for the remuneration of labor of the relevant state body.

Article 43. To establish that in 2026, as an exception to the provisions of paragraphs 2 and 3 of part one of Article 98, paragraph 2 of part one of Article 99 of the Budget Code of Ukraine, horizontal equalization of tax capacity shall be carried out:↑

for regional budgets - separately for the expected revenues in 2025 from the corporate income tax, determined by clause 1 - 1 of part one of Article 66 of the Budget Code of Ukraine, and for the expected revenues in 2025 from the personal income tax, determined by clause 1 of part one of Article 66 of the Budget Code of Ukraine, taking into account the requirements of paragraph one of clause 60 of Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine;

for local government budgets, except for local government budgets of temporarily occupied territories, budgets of the cities of Kyiv and Sevastopol and districts in cities, - based on the expected revenues in 2025 from the personal income tax, determined by clause 1 of part one of Article 64 of the Budget Code of Ukraine, taking into account the requirements of paragraph one of clause 60 of Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine.

Article 44. When calculating the indicators of horizontal equalization of the tax capacity of local government budgets for 2026, the number of the current population according to the State Statistics Service of Ukraine and the number of registered internally displaced persons according to the information of the Ministry of Social Policy, Family and Unity of Ukraine are used to determine the population size.

Article 45. To establish that in 2026, as an exception to the provisions of paragraphs 1 and 1 - 1 of part one of Article 64 of the Budget Code of Ukraine, 50 percent of the personal income tax paid (transferred) by tax agents - residents of Defense City, who have submitted to the Ministry of Defense of Ukraine an application for relocation or an application for the implementation of measures to increase the security of production facilities, and in accordance with the specified norms of the Budget Code of Ukraine, belongs to the revenues of the general fund of the budgets of rural, settlement, urban territorial communities (except for the part of the tax determined by paragraph 60 of Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine), shall be credited in accordance with the special fund of the budget of the rural, settlement, urban territorial community, the territory of which has been selected for relocation, with the aim of creating infrastructure and supporting the relocation of residents of Defense City or to the special fund of the budget of the rural, settlement, urban territorial community, settlement, urban territorial community, on the territory of which the relevant Defense City resident is located, with the aim of implementing measures to increase the security of the production facilities of Defense City residents.

The procedure for using such funds is determined by the Cabinet of Ministers of Ukraine.

Article 46. To allow the Cabinet of Ministers of Ukraine, as an exception to the provisions of part two of Article 57 of the Budget Code of Ukraine, upon the request of the National Commission for State Regulation in the Spheres of Energy and Utilities, to direct in 2026 part of the remaining funds, the source of formation of which was the receipts of the special fund of the state budget from regulatory contributions paid by business entities operating in the spheres of energy and utilities, in accordance with Article 13 of the Law of Ukraine "On the National Commission for State Regulation in the Spheres of Energy and Utilities", established as of January 1, 2026, to implement measures in the field of defense.

Article 47. To establish that in 2026, as an exception to parts three and four of Article 14, paragraphs 22 - 8 of Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine, the balances of the general fund and the development budget (special fund) of local budgets of the territories temporarily occupied by the Russian Federation according to the list approved by the Ministry of Development of Communities and Territories of Ukraine (except for territories temporarily occupied by the Russian Federation until February 24, 2022), which are recorded as of January 1, 2026 in accounts with the bodies of the State Treasury Service of Ukraine, shall be transferred by the State Treasury Service of Ukraine to the special fund of the State Budget of Ukraine for the Ministry of Development of Communities and Territories of Ukraine for the purpose of further directing such funds by decisions of the Cabinet of Ministers of Ukraine to provide housing for internally displaced persons.

Article 48. To establish that in 2026, the balance of funds transferred in accordance with Article 25 of the Law of Ukraine "On the State Budget of Ukraine for 2025" to the special fund of the state budget for the Ministry of Education and Science of Ukraine and not used in 2025 (except for funds transferred to local budgets) shall be stored in the account of the special fund of the state budget under the budget program of the Ministry of Education and Science of Ukraine (national expenditures and lending) "Educational subvention from the state budget to local budgets" (code 2211190) and shall be distributed by decisions of the Cabinet of Ministers of Ukraine in the manner determined by it between local budgets, taking into account the purpose of the educational subvention and for the implementation of measures in the field of education (with the opening, if necessary, of new budget programs, including transfers to local budgets).

Article 49. To establish that in 2026, support for farms and other producers of agricultural products under the budget program of the Ministry of Economy, Environment and Agriculture of Ukraine "Support for Farms and Other Producers of Agricultural Products" (code 1201100) is carried out through the Ukrainian State Fund for Support of Farms in the event that information about them is entered into the information and communication system of the State Agrarian Register.

At the same time, in 2026, the information and communication system of the State Agrarian Register will include temporarily, for the period of martial law in Ukraine and no more than six months after its termination or cancellation, information on producers of agricultural products without compliance with the requirements specified in paragraph 2.15 - 1 of Article 2 of the Law of Ukraine "On State Support for Agriculture of Ukraine", regarding the specific weight of the cost of agricultural goods/services.

Article 50. To allow the Ministry of Finance of Ukraine, by decision of the Cabinet of Ministers of Ukraine, to issue domestic government loan bonds in excess of the amounts established by Appendix No. 2 to this Law, in the amount of up to 15,000,000 thousand hryvnias, with the subsequent acquisition into state ownership in exchange for such bonds of additional issue shares of the private joint-stock company "Ukrainian Financial Housing Company" with a corresponding adjustment of the maximum amount of state debt determined by this Law, as well as informing the Verkhovna Rada of Ukraine within a week.

The Ministry of Finance of Ukraine shall increase the relevant indicators of state budget financing by the amount of domestic government loan bonds issued above the amounts established by Appendix No. 2 to this Law.

Article 51. To establish that in 2026, in order to promptly identify problematic issues in relevant areas of activity, develop proposals for making management decisions that require the use of innovative approaches aimed at eliminating systemic problems, temporary project groups may be formed in ministries. The number of one temporary project group may not exceed 15 people.

The number of ministry employees who are part of temporary project teams during the year cannot exceed 7 percent of the staff of such ministry as of January 1, 2026.

For work in a temporary project group, remuneration is paid, which is part of state guarantees aimed at compensating for expenses arising in connection with the performance of official duties, at the expense of funds from the budget program "Ensuring the Institutional Capacity of State Authorities".

The amount and terms of payment of remuneration for participation in the work of the temporary project group are established by the Cabinet of Ministers of Ukraine.

Such remuneration is not taken into account when calculating the average salary and is not used for the purposes of calculating pensions and recalculating previously awarded pensions.

Article 52. To establish that in 2026, as an exception to the provisions of paragraph 1 of part two of Article 29 and paragraph 1 of part one of Article 64 of the Budget Code of Ukraine, the personal income tax (except for the tax specified in paragraph 1 - 1 of part two of Article 29 of the Budget Code of Ukraine, and the tax on taxation of income in the form of cash benefits, cash rewards and other payments received by military personnel, police officers and ordinary and commanding personnel), paid (transferred) in accordance with the Tax Code of Ukraine in the relevant territory of Ukraine (except for the territory of the cities of Kyiv and Sevastopol), shall be credited to the general fund of the state budget in the amount of 21 percent, to the general fund of the budgets of rural, settlement, and urban territorial communities - in the amount of 64 percent.

In order to ensure the sustainable passage of the 2025/2026 heating period and ensure timely payments for utility services and energy carriers in 2026, additional revenues to the general fund of the budgets of rural, settlement, and urban territorial communities, determined by part one of this article, in the amount of 4 percent, shall be directed to making payments for electricity and heat, water supply, water drainage, natural gas, other energy carriers used in the process of producing heat or other types of energy, to support enterprises for the production, transportation, supply of heat, centralized supply of cold water, and water drainage. In the event of arrears from the difference in tariffs for the production, transportation, and supply of heat, for heat, centralized heating services, centralized hot water supply, and services for the supply of heat and hot water, the specified funds shall be primarily directed to repaying such arrears.

Local councils, in whose territories services are provided by business entities in the field of heat supply, water supply and drainage, the founders of which are other local councils, at the expense of additional revenues determined by this article, shall provide in their local budgets subventions to other local budgets (including a subvention to the regional budget) respectively for: repayment of debts from the difference in tariffs for the production, transportation and supply of thermal energy, for thermal energy, services for centralized heating and centralized hot water supply, services for the supply of thermal energy and hot water supply in the event of such debts; making settlements for electricity used for the production of services for centralized water supply and drainage.

Article 53. To establish that in 2026, as an exception to the provisions of paragraphs 7 - 6 of part three of Article 29 and paragraphs 36 - 5 of part one of Article 64 of the Budget Code of Ukraine, the fee for the provision of administrative services by authorized bodies of the Ministry of Internal Affairs of Ukraine in accordance with the laws of Ukraine "On Road Traffic" and "On Transportation of Dangerous Goods" shall be credited:

to a special fund of the state budget in the amount of 50 percent and is directed to expenses related to the organization and provision of administrative services by authorized bodies of the Ministry of Internal Affairs of Ukraine in accordance with the laws of Ukraine "On Road Traffic" and "On Transportation of Dangerous Goods" ;

to the general fund of the budgets of rural, settlement, and urban territorial communities in the amount of 50 percent.

Article 54. To establish that in 2026, as an exception to the provisions of paragraphs 13 - 12 of part three of Article 29 of the Budget Code of Ukraine, 50 percent of the cost of the administrative service received as part of the administrative fee for the registration (including in place of lost or stolen ones), the exchange of documents confirming the citizenship of Ukraine, identifying a person or his special status in accordance with the Law of Ukraine "On the Unified State Demographic Register and Documents Confirming the Citizenship of Ukraine, Identifying a Person or His Special Status", which are aimed at developing the infrastructure of the Unified State Demographic Register and the functioning of the administrator of the specified Register and its territorial bodies, shall be credited to the special fund of the state budget.

Article 55. To establish that in 2026, a People's Deputy of Ukraine shall be reimbursed for expenses related to the performance of his or her deputy's powers in the amount of three monthly salaries of a People's Deputy of Ukraine, which are not subject to taxation.↑

FINAL PROVISIONS

1. This Law shall enter into force on January 1, 2026.

2. Annexes Nos. 1-8 to this Law are an integral part thereof.

3. Suspend the action for 2026:

paragraphs two and three of part one of Article 14 of the Budget Code of Ukraine;

part two of Article 18 of the Budget Code of Ukraine;

paragraph two of part one of Article 24 - 1 of the Budget Code of Ukraine;

paragraph 52 of Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine;

Part two of Article 18 of the Law of Ukraine "On Forensic Expertise" (Vidomosti Verkhovna Rada of Ukraine, 1994, No. 28, Art. 232; 2017, No. 48, Art. 436; 2018, No. 6-7, Art. 43) regarding the size of the official salaries of forensic experts;

Part one of Article 12-1 , Parts one , two and five of Article 12-2 of the Law of Ukraine "On the Use of Nuclear Energy and Radiation Safety" (Vidomosti Verkhovnoi Rada of Ukraine, 1995, No. 12, Art. 81; 2010, No. 1, Art. 3; 2013, No. 14, Art. 90; 2014, No. 20-21, Art. 712; 2020, No. 28, Art. 188);

paragraph one of part five of Article 4 of the Law of Ukraine "On State Financial Guarantees of Medical Services for the Population" (Vidomosti Verkhovnoi Rada of Ukraine, 2018, No. 5, Art. 31; as amended by the Law of Ukraine dated July 1, 2022 No. 2347-IX) in terms of approval by the Verkhovna Rada of Ukraine of the medical guarantees program as part of the law on the State Budget of Ukraine for the relevant year;

Article 35 of the Law of Ukraine "On the Central Election Commission" (Vidomosti Verkhovna Rada of Ukraine, 2004, No. 36, p. 448; 2020, Nos. 7-9, p. 48, No. 36, p. 273);↑

paragraphs 1-3 of part one of Article 3, part two of Article 4, paragraph 3 of the section "Final and Transitional Provisions" of the Law of Ukraine "On Measures Aimed at Repaying Debts Formed on the Wholesale Electricity Market" (Vidomosti Verkhovnoi Rada of Ukraine, 2020, No. 47, p. 407);

part three of Article 8 of the Law of Ukraine "On Alternative Energy Sources" (Vidomosti Verkhovnoi Rada of Ukraine, 2003, No. 24, Art. 155; 2020, No. 50, Art. 456; 2023, No. 82, Art. 301);

parts thirty-one of Article 9 - 6 of the Law of Ukraine "On Alternative Energy Sources" (Vidomosti Verkhovnoi Rada of Ukraine, 2003, No. 24, Art. 155; 2023, No. 82, Art. 301; 2024, No. 52, Art. 300; 2025, No. 30, Art. 98) in terms of financing from state and local budgets, the issue of "green" bonds;

paragraph five, point 4, section II "Final and Transitional Provisions" of the Law of Ukraine "On Amendments to Certain Laws of Ukraine on Improving the Conditions for Supporting the Production of Electricity from Alternative Energy Sources" (Vidomosti Verkhovnoi Rada Ukrainy, 2020, No. 50, p. 456);

subparagraph 3 of paragraph 4 of Article 21 "Final and Transitional Provisions" of the Law of Ukraine "On Energy Efficiency" (Vidomosti Verkhovna Rada of Ukraine, 2022, No. 2, Art. 8);

paragraph nine of part one of Article 4 of the Law of Ukraine "On measures aimed at settling the debts of heat supply and heat generation organizations and enterprises of centralized water supply and wastewater disposal" (Vidomosti Verkhovnoi Rada of Ukraine, 2016, No. 51, p. 839; 2021, No. 48, p. 387; 2023, No. 19-20, p. 83);

Article 7 of the Law of Ukraine "On Measures Aimed at Overcoming Crisis Phenomena and Ensuring Financial Stability in the Natural Gas Market" (Vidomosti Verkhovnoi Rada of Ukraine, 2021, No. 48, p. 387);↑

Clause 3 of Part One of Article 12, Clause 3 of Part One of Article 13, Clause 3 of Part One of Article 14, Clause 3 of Part One of Article 15, Clause 6 of Part One of Article 16 of the Law of Ukraine "On the Status of War Veterans, Guarantees of Their Social Protection" (Vidomosti Verkhovnoi Rada of Ukraine, 1993, No. 45, Art. 425 with subsequent amendments);

Clause 4 of Part One of Article 20, Clause 10 of Part Three of Article 30 of the Law of Ukraine "On the Status and Social Protection of Citizens Affected by the Chernobyl Disaster" (Vidomosti Verkhovnoi Rada of Ukraine, 1992, No. 13, p. 178 with subsequent amendments);

Clause 6 of Part One of Article 9, Article 33 of the Law of Ukraine "On the Basic Principles of Social Protection of Labor Veterans and Other Elderly Citizens in Ukraine" (Vidomosti Verkhovnoi Rada of Ukraine, 1994, No. 4, Art. 18 with subsequent amendments);

Clause 3 of Part One of Article 6-1 , Clause 3 of Part One of Article 6-2 , Clause 3 of Part One of Article 6-3 , Clause 3 of Part One of Article 6-4 of the Law of Ukraine "On Victims of Nazi Persecutions" (Vidomosti Verkhovnoi Rada of Ukraine, 2000, No. 24, p. 182 with subsequent amendments);

Article 29 of the Law of Ukraine "On the Rehabilitation of Persons with Disabilities in Ukraine" (Vidomosti Verkhovna Rada of Ukraine, 2006, No. 2-3, p. 36; 2018, No. 6-7, p. 43);↑

part six of Article 38 of the Law of Ukraine "On the Fundamentals of Social Protection of Persons with Disabilities in Ukraine" (Vedomosti Verkhovna Rada of the Ukrainian SSR, 1991, No. 21, p. 252 with subsequent amendments);

paragraph two of part five of Article 6 of the Law of Ukraine "On the Rehabilitation of Victims of Repressions of the Communist Totalitarian Regime of 1917-1991" (Vedomosti Verkhovnoi Rada of the Ukrainian SSR, 1991, No. 22, p. 262 with subsequent amendments);

paragraphs one and two sentences of paragraph two of part four of Article 78, part eleven of Article 84, the second sentence of paragraph two of part one and clause 1 of part two of Article 89 of the Law of Ukraine "On Media" (Vidomosti Verkhovnoi Rada of Ukraine, 2023, No. 47-50, p. 120, No. 76, p. 268);

parts two - six of Article 22 - 1 of the Law of Ukraine "On the Principles of State Regional Policy" (Vidomosti Verkhovnoi Rada of Ukraine, 2015, No. 13, p. 90; as amended by the Law of Ukraine dated July 9, 2022 No. 2389-IX);

Part one of Article 101 of the Law of Ukraine "On Electronic Communications" dated December 16, 2020 No. 1089-IX;

Clause 15 of Part One of Article 1 and Part One of Article 61 of the Law of Ukraine "On the Electricity Market" (Vidomosti Verkhovnoi Rada of Ukraine, 2017, No. 27-28, p. 312);

Clause 4 of Part One of Article 1 regarding the maximum amount of the base for calculating the single contribution for compulsory state social insurance and Clauses 9 - 19 of Section VIII "Final and Transitional Provisions" of the Law of Ukraine "On the Collection and Accounting of the Single Contribution for Compulsory State Social Insurance" (Vidomosti Verkhovnoi Rada of Ukraine, 2011, No. 2-3, Art. 11 with subsequent amendments);

paragraphs one and two of part four of Article 13 of the Law of Ukraine "On Compulsory Civil Liability Insurance of Owners of Land Vehicles" (Vidomosti Verkhovna Rada of Ukraine, 2024, No. 37-38, p. 238; 2025, No. 36, p. 149);

Part four of Article 80 of the Law of Ukraine "On Education" (Vidomosti Verkhovna Rada of Ukraine, 2017, No. 38-39, Art. 380 with subsequent amendments) in terms of the prohibition of privatization of buildings and structures of state higher education institutions that are being reorganized or reorganized through merger or acquisition;

paragraph forty-seven of part two of Article 4 of the Law of Ukraine "On Privatization of State and Municipal Property" (Vidomosti Verkhovnoi Rada of Ukraine, 2018, No. 12, Art. 68 with subsequent amendments) in terms of the prohibition of privatization of premises in which state higher education institutions are located that are being reorganized or reorganized through merger or acquisition;

paragraph three of part one of Article 57 - 1 in terms of preserving the average earnings of employees of educational institutions and institutions, scientific institutions, paragraphs one - five of part two of Article 61 of the Law of Ukraine "On Education" (Vidomosti Verkhovnoi Rada of Ukraine, 2017, No. 38-39, p. 380; as amended by the Law of Ukraine dated March 15, 2022 No. 2126-IX), paragraph one of part two of Article 36, clause 7 - 1 Section VI "Final and Transitional Provisions" of the Law of Ukraine "On Scientific and Scientific-Technical Activities" (Vidomosti Verkhovna Rada of Ukraine, 2016, No. 3, Art. 25; 2020, No. 50, Art. 468; as amended by the Law of Ukraine dated September 6, 2022 No. 2564-IX);

paragraph twelfth of part five of Article 11 of the Law of Ukraine "On Management of State Property" (Vidomosti Verkhovnoi Rada of Ukraine, 2006, No. 46, Art. 456; 2024, No. 13, Art. 66, No. 30, Art. 222);

Clause 2 of Part One of Article 35 of the Law of Ukraine "On Joint-Stock Companies" (Vidomosti Verkhovnoi Rada of Ukraine, 2023, No. 18-19, Art. 81; 2024, No. 13, Art. 66) in terms of restricting the right of joint-stock companies, in whose authorized capital 100 percent of the shares belong to the state, to make decisions on the payment of dividends;

Part one of Article 27 of the Law of Ukraine "On Limited and Additional Liability Companies" (Vidomosti Verkhovnoi Rada of Ukraine, 2018, No. 13, p. 69) in terms of restricting the right of limited liability companies, in the authorized capital of which 100 percent of the shares belong to the state, to make decisions on the payment of dividends or to pay dividends;

Part Four of Article 32 of the Law of Ukraine "On the Status of a People's Deputy of Ukraine" (Vidomosti Verkhovnoi Rada of Ukraine, 2001, No. 42, Art. 212; 2014, No. 28, Art. 939) in terms of the amount of compensation to a People's Deputy of Ukraine for expenses related to the exercise of deputy powers.

4. The Ministry of Defense of Ukraine, the State Special Transport Service of Ukraine, the Main Intelligence Directorate of the Ministry of Defense of Ukraine, the National Police of Ukraine, the National Guard of Ukraine, the Administration of the State Border Service of Ukraine, the Foreign Intelligence Service of Ukraine, the Administration of the State Service for Special Communications and Information Protection of Ukraine, the State Emergency Service of Ukraine shall provide, within the limits of state budget expenditures for their maintenance for the relevant year during the term of the relevant economic contracts for the purchase of goods, works and services for the implementation of programs related to increasing the defense capability and security of the state, the necessary funds for their payment, including the monthly payment of interest for the use of credits (loans) attracted under state guarantees by business entities - residents of Ukraine.

The Ministry of Defense of Ukraine, the State Special Transport Service of Ukraine, the Main Intelligence Directorate of the Ministry of Defense of Ukraine, the National Police of Ukraine, the National Guard of Ukraine, the Administration of the State Border Service of Ukraine, the Foreign Intelligence Service of Ukraine, the Administration of the State Service for Special Communications and Information Protection of Ukraine, the State Emergency Service of Ukraine make budgetary commitments under programs related to increasing the defense capability and security of the state, which are implemented with the attraction of credits (loans) under state guarantees by business entities - residents of Ukraine, and the State Treasury Service of Ukraine registers such budgetary commitments within the framework of relevant business agreements and state guarantees provided for the specified purpose.

5. To establish that in 2026 the following shall be applied in the manner and amounts established by the Cabinet of Ministers of Ukraine:

part two and paragraph five of part four of Article 42, the third sentence of paragraph one of paragraph 13 of Section XV "Final Provisions" of the Law of Ukraine "On Compulsory State Pension Insurance" (Vidomosti Verkhovnoi Rada of Ukraine, 2003, Nos. 49-51, p. 376 with subsequent amendments);

Article 64 of the Law of Ukraine "On Pension Provision for Persons Discharged from Military Service and Certain Other Persons" (Vidomosti Verkhovnoi Rada of Ukraine, 1992, No. 29, Art. 399; 2023, No. 14, Art. 39);↑

Part two of Article 31 of the Law of Ukraine "On Compulsory State Social Insurance" (Vidomosti Verkhovna Rada of Ukraine, 2023, No. 25, Art. 92);

Part four of Article 54, Part two of Article 67 of the Law of Ukraine "On the Status and Social Protection of Citizens Affected by the Chernobyl Disaster" (Vidomosti Verkhovnoi Rada of Ukraine, 1992, No. 13, Art. 178; 1996, No. 35, Art. 162; 2021, No. 36, Art. 306; 2023, No. 14, Art. 39);

paragraph five of part five of Article 6 of the Law of Ukraine "On the Rehabilitation of Victims of Repressions of the Communist Totalitarian Regime of 1917-1991" (Vedomosti Verkhovna Rada of the Ukrainian SSR, 1991, No. 22, p. 262 with subsequent amendments);

paragraphs one and two of paragraph 5 of Article 12 of the Law of Ukraine "On Social and Legal Protection of Military Personnel and Members of Their Families" (Vidomosti Verkhovnoi Rada of Ukraine, 1992, No. 15, p. 190; 2004, No. 45, p. 503; 2014, No. 20-21, p. 745);

Clause 6 of Part One of Article 6, Article 7 in terms of the benefits provided for by Clause 6 of Part One of Article 6 of the Law of Ukraine "On the Status of Military Service Veterans, Veterans of Internal Affairs Bodies, Veterans of the National Police and Certain Other Persons and Their Social Protection" (Vidomosti Verkhovnoi Rada Ukrainy, 1998, No. 40-41, Art. 249; 2001, No. 24, Art. 127; 2004, No. 50, Art. 536; 2021, No. 23, Art. 197; 2023, No. 4-5, Art. 11);

Part two of Article 6 of the Law of Ukraine "On the Status of Mountain Settlements in Ukraine" (Vidomosti Verkhovnoi Rada of Ukraine, 1995, No. 9, p. 58; 2006, No. 1, p. 18).

6. To establish that in 2026, provided that the average monthly total family income per person for the previous six months does not exceed the amount of income that gives the right to a tax social benefit, in accordance with the procedure determined by the Cabinet of Ministers of Ukraine, the benefits provided for in:

paragraph five of part five of Article 6 of the Law of Ukraine "On the Rehabilitation of Victims of Repressions of the Communist Totalitarian Regime of 1917-1991" (Vedomosti Verkhovna Rada of the Ukrainian SSR, 1991, No. 22, p. 262 with subsequent amendments);

Clause 11 of Part One and Parts Two and Three of Article 20, Clause 1 of Part One and Parts Two and Three of Article 21, Part Three of Article 22 in terms of the benefits provided for in Clause 11 of Part One of Article 20, and Clause 14 of Part One of Article 22 of the Law of Ukraine "On the Status and Social Protection of Citizens Who Suffered as a Result of the Chernobyl Disaster" (Vidomosti Verkhovnoi Rada Ukrainy, 1992, No. 13, p. 178 with subsequent amendments);

paragraphs one and two of paragraph 5 of Article 12 of the Law of Ukraine "On Social and Legal Protection of Military Personnel and Members of Their Families" (Vidomosti Verkhovnoi Rada of Ukraine, 1992, No. 15, p. 190; 2004, No. 45, p. 503; 2014, No. 20-21, p. 745);

Clause 6 of Part One of Article 6, Article 7 in terms of the benefits provided for in Clause 6 of Part One of Article 6 of the Law of Ukraine "On the Status of Military Service Veterans, Veterans of Internal Affairs Bodies, Veterans of the National Police and Certain Other Persons and Their Social Protection" (Vidomosti Verkhovnoi Rada Ukrainy, 1998, No. 40-41, Art. 249; 2001, No. 24, Art. 127; 2004, No. 50, Art. 536; 2021, No. 23, Art. 197; 2023, No. 4-5, Art. 11);

points 4-6 of part one of articles 6 - 1 and 6 - 2 of the Law of Ukraine "On Victims of Nazi Persecutions" (Vidomosti Verkhovnoi Rada of Ukraine, 2000, No. 24, p. 182; 2005, No. 5, p. 120);

paragraph three of part ten of Article 6 of the Law of Ukraine "On the Restoration of the Rights of Persons Deported on National Grounds" (Vidomosti Verkhovnoi Rada of Ukraine, 2014, No. 26, p. 896; 2018, No. 46, p. 371).

7. To establish that in 2026, during the classification of positions in a state body, the number of civil service positions that are functionally assigned to the family of positions that carry out state policy analysis and rule-making activities shall be no more than 50 percent for the apparatus of the legislative body, the Secretariat of the Cabinet of Ministers of Ukraine, the Apparatus of the National Security and Defense Council of Ukraine and the permanent auxiliary, consultative and advisory body established by the President of Ukraine, no more than 40 percent for ministries with which draft acts of the Cabinet of Ministers of Ukraine are subject to mandatory approval, based on the results of which a conclusion is drawn up, no more than 30 percent for all other state bodies of the total number of positions whose classification has been carried out.

8. To establish that in 2026, in state bodies that have classified civil service positions, the increase coefficients and multiples of official salaries of civil servants determined by special laws shall not be applied.

9. To establish that in 2026, the remuneration of employees of the National Agency for the Prevention of Corruption shall be carried out in accordance with the conditions established for 2025.

Remuneration of employees of the Ministry of Defense of Ukraine and the Ministry of Internal Affairs of Ukraine is carried out in accordance with the conditions established for 2025.

Remuneration and financial support for employees of the State Bureau of Investigation and the Bureau of Economic Security of Ukraine, whose salaries are set at three levels above the salary established by the Cabinet of Ministers of Ukraine for employees holding relevant positions in central executive bodies, are carried out in accordance with the conditions established for 2025.

{Paragraph three of clause 9 of the section "Final Provisions" as amended by the Law of Ukraine No. 4908-IX of 10.06.2026 }

Remuneration of civil servants of the Specialized Anti-Corruption Prosecutor's Office, whose salaries are set at four levels above the salary established by the Cabinet of Ministers of Ukraine for employees holding relevant positions in central executive bodies, is carried out in accordance with the conditions established for 2025.

To establish that the effect of paragraph five of Article 7 of this Law does not apply to employees of the National Anti-Corruption Bureau of Ukraine.

{Paragraph 9 of the section "Final Provisions" is supplemented by the fifth paragraph in accordance with the Law of Ukraine No. 4908-IX of 10.06.2026 }

10. To establish that in 2026, the remuneration of civil servants of security and defense sector bodies (except for the Ministry of Defense of Ukraine, the Ministry of Internal Affairs of Ukraine), regional and district prosecutor's offices, as well as the Pension Fund of Ukraine, shall be carried out on the basis of the classification of positions according to a separate salary scheme approved by the Cabinet of Ministers of Ukraine.

11. To establish that in 2026, in state bodies in which, from January 1, 2026, official salaries for civil service positions are reduced due to a change in jurisdiction or type of state body, the jurisdiction and type of state body established for 2025 shall be used to determine official salaries.

12. To establish that in 2026 the norms of paragraph eight , clause 14, section XI "Final and Transitional Provisions" of the Law of Ukraine "On Civil Service" shall apply until December 31, 2026 to state bodies that do not pay labor based on the classification of positions.

13. To establish that the provisions of the Law of Ukraine "On Civil Service" regarding the conditions and procedure for remuneration of civil servants shall apply insofar as they do not contradict this Law.

14. To establish that, starting from January 1, 2026, expenditures from the budget of the Pension Fund of Ukraine for payments under retrospective court decisions and payments of pensions transferred under court decisions shall be made in separate areas, broken down by sources of their payment, in accordance with the procedure established by the Cabinet of Ministers of Ukraine.

15. To establish that the provision of social services of national importance is carried out at the expense of the State Budget of Ukraine in accordance with the list approved by the Cabinet of Ministers of Ukraine.

16. If there are not enough institutions providing social services on the territory of a territorial community, or if certain social services are not provided on the territory of a territorial community, the referral of citizens (recipients) to receive social services to another local level is carried out with the mandatory transfer of funds for the provision of relevant social services in the form of an inter-budgetary transfer to the relevant local budget.

17. To establish that temporarily, until the completion of the procedure for transferring vocational education institutions and professional pre-higher education from state to municipal ownership in accordance with Article 27 of the Law of Ukraine "On the State Budget of Ukraine for 2016", Article 24 of the Law of Ukraine "On the State Budget of Ukraine for 2018", capital expenditures for state-owned vocational education institutions and professional pre-higher education institutions that are within the scope of their operational management may be made from the budgets of urban territorial communities with an administrative center in the city - the regional center, regional budgets, and the budget of the city of Kyiv.

18. To establish that in the event that the Cabinet of Ministers of Ukraine adopts decisions in accordance with this Law and the Budget Code of Ukraine that provide for the opening of new budget programs, the Cabinet of Ministers of Ukraine (if necessary) shall approve the procedures for the use of state budget funds.

18 - 1. To establish that in 2026, expenditures under the budget program "Enforcement of court decisions in favor of judges, employees of court staff and employees of bodies and institutions of the justice system" (code 0501150) in the amount of 1,448,500 thousand hryvnias, by which expenditures under this budget program were increased by the Law of Ukraine "On Amendments to the Law of Ukraine "On the State Budget of Ukraine for 2026" regarding the financial provision of the security and defense sector", are used to make expenditures related to the implementation of court decisions regarding the satisfaction of claims by employees of the Court Security Service regarding the payment of additional remuneration to them in accordance with the Resolution of the Cabinet of Ministers of Ukraine "On the Issue of Certain Payments to Military Personnel, Private and Commanding Personnel, Police Officers and Their Families During Martial Law" dated February 28, 2022 No. 168 .

{Section "Final Provisions" supplemented by paragraph 18 - 1 in accordance with the Law of Ukraine No. 4908-IX dated 10.06.2026 }

19. The Cabinet of Ministers of Ukraine, regional military (state) administrations, Kyiv City Military (state) Administration, by April 1, 2026, with the participation of local self-government bodies, shall take measures to fill the departmental information system of the State Migration Service of Ukraine with up-to-date data on the population to ensure an objective distribution of financial resources between the budgets that make up the budget system of Ukraine, including the implementation of horizontal equalization of the tax capacity of territories, starting from 2027.

20. The Cabinet of Ministers of Ukraine:

ensure the formation of executive bodies and/or the exercise by executive bodies of additional powers within the limits of the maximum number of employees of the system of executive bodies and expenses for their maintenance;

together with the Central Election Commission, after the termination or abolition of martial law in Ukraine, submit for consideration by the Verkhovna Rada of Ukraine proposals for amendments to the State Budget of Ukraine in terms of forecasting expenditures for the preparation and holding of the next elections of the President of Ukraine, people's deputies of Ukraine, and local elections;

determine the mechanism for financial support for the activities of state scientific institutions that have the status of a budgetary institution, scientific research and scientific and technical (experimental) developments of state higher education institutions, regardless of departmental subordination, taking into account the results of their state certification;

together with the National Academy of Sciences of Ukraine, national sectoral academies of sciences, by September 1, 2026, take measures to ensure the further functioning of state scientific institutions and higher education institutions (in terms of conducting scientific (scientific and technical) activities), which, according to the results of state certification, are classified as group G, except for museums, natural and biosphere reserves, national natural parks, botanical gardens, dendrological parks, which are state scientific institutions, by, in particular, optimizing the network of budget fund managers or changing the type of such institutions (facilities);

by August 1, 2026, take measures to complete the procedure for transferring from state to municipal ownership of institutions of professional, specialized pre-higher education, which, in accordance with Article 27 of the Law of Ukraine "On the State Budget of Ukraine for 2016", Article 24 of the Law of Ukraine "On the State Budget of Ukraine for 2018" have been transferred to financial support from local budgets;

taking into account the real needs of the population for relevant services, the socio-economic, demographic and migration situation, and the peculiarities of organizing the provision of services in the territories where hostilities are (were) being conducted (front-line territories), review the functions and model the optimal network of institutions, establishments and organizations of individual branches of the budgetary sphere of all levels, in particular institutions and establishments in the field of education;

to develop and submit to the Verkhovna Rada of Ukraine by July 1, 2026 for consideration a draft law on amendments to the laws of Ukraine "On Civil Service" , "On the Judiciary and Status of Judges" , "On the Prosecutor's Office" , "On the Status and Social Protection of Citizens Affected by the Chernobyl Disaster" , "On Pension Provision for Persons Discharged from Military Service and Certain Other Persons" regarding the establishment of unified approaches to the retirement age (retirement age) for persons who are assigned a pension under separate laws, and the implementation of pension indexation for such persons regardless of changes in wages (income or cash benefits) on general terms;

based on the results of the implementation of the State Budget of Ukraine in the first quarter of 2026, consider the possibility of increasing from 10 to 20 percent the proportion of funds received to the special fund of the State Budget of Ukraine from the sources specified in paragraph one of paragraph 60 of Section VI "Final and Transitional Provisions" of the Budget Code of Ukraine to the main administrators of state budget funds belonging to the security and defense sector, for further automatic allocation to military units of the Armed Forces of Ukraine and other military formations for logistical support.

{ APPENDICES No. 1-8 TO THE STATE BUDGET OF UKRAINE FOR 2026}

{Appendices with amendments made in accordance with the Law of Ukraine No. 4908-IX of 10.06.2026 }

On the State Budget of Ukraine for 2026 Law of Ukraine; Budget, Distribution, List dated 03.12.2025 No. 4695-IX Revision dated 24.06.2026 , basis — 4908-IX Permanent address: https://zakon.rada.gov.ua/go/4695-20

The legislation of Ukraine as of 09/25/2026 is in force

Documents and files

Signal document — f550190n334.xlsx from 23.06.26 16:40, 327 kb

Document publications

Voice of Ukraine from 12.12.2025 — No. 239

Government Courier dated 12/24/2025 — No. 262

Official Gazette of Ukraine dated 31.12.2025 — 2025, No. 102, article 7206, act code 136338/2025

Bulletin of the Verkhovna Rada of Ukraine dated 17.02.2026 — 2026, / No. 7-9 /, p. 2, article 14