Revenues to local budgets increased by 18%

За січень–вересень 2026 року до загального фонду місцевих бюджетів надійшло UAH 441.3 billion. Compared to the nine months of 2025, the volume of income increased by UAH 67.2 billion.

The growth of revenues reflects not only the general dynamics of the economy, but also significant changes in the distribution of business activity between regions. After the start of the full-scale war, some enterprises moved their production and office facilities to relatively safer areas, and with them the geography of tax revenues changed.

Volyn became the leader in growth rates

The largest increase in the income of the general fund for nine months was demonstrated Volyn region — 26.9%. Second place was taken by Zakarpattia Oblast, where revenues increased by 25.7%.

In Lviv Oblast, the revenues of local budgets increased by 24.8%, and in Kyiv region — on 24.2%. In the Ivano-Frankivsk region, the increase was 24.1%.

Thus, among the regions with the highest dynamics, the regions of the west and center of Ukraine prevail, which after the beginning of the war became important directions for business relocation and population movement.

Incomes grew most actively in the western regions

Noticeable dynamics were also demonstrated Chernivtsi region — +22.7%, Rivne — +21.9% and Ternopil — +21.7%.

In the Zhytomyr region, revenues to the general fund increased by 21%, in Vinnytsia — on 20.4%, and in Mykolayivska — on 20.1%.

The growth of more than 20% indicates that local budgets in these regions receive additional support from the activity of enterprises, employment of the population and an increase in the number of economic transactions.

The relocation of business has changed the income structure of the regions

One of the key factors that influenced the regional dynamics remains relocation of enterprises from war zones and temporarily occupied territories.

Along with business, workers and their families moved to the western and central regions. This increased economic activity in the new territories and, accordingly, expanded the tax base of local budgets.

For the communities, this means not only higher current revenues, but also the formation of a new economic structure in which the relocated enterprises can remain important taxpayers even after the end of hostilities.

The frontline regions have a much more difficult situation

The lowest figures of receipts are recorded in regions that are directly affected by hostilities or are partially occupied.

In particular, significant problems with the formation of revenues of local budgets remain in Donetsk and Zaporizhzhia regions. The destruction of enterprises, the reduction of economic activity, the evacuation of the population and the occupation of part of the territory directly affect the ability of communities to generate their own income.

Therefore, the all-Ukrainian increase in revenues does not mean the same financial situation for all regions.

How the income of local budgets changed during the year

The dynamics of receipts were maintained in previous months as well. According to the results January-March 2026 local budgets received UAH 132.8 billion.

For January-August, the receipts amounted to UAH 378.6 billion, which was on 16.5% morethan for the same period in 2025. The largest share of income was traditionally provided by personal income tax.

In nine months, the growth rate accelerated to 18%, and the total amount of revenues exceeded UAH 441 billion.

Local budgets remain an important source of funding for communities

The growth of local budget revenues increases the financial capabilities of communities to fulfill their own powers, finance social programs, maintain infrastructure and ensure the operation of communal institutions.

At the same time, the difference between regions remains significant. The western regions continue to benefit economically from the concentration of business and population, while the frontline areas face a shrinking tax base due to the war and the destruction of economic infrastructure.

Therefore, the general positive statistics of local finances hide a significant change in the economic map of Ukraine: tax revenues are increasingly concentrated where business activity is maintained or restored.