Resolution Establishing the Mechanism for Providing Additional Subsidies from the State Budget to Local Budgets in Deoccupied, Temporarily Occupied, and Other Territories of Ukraine Affected by Russian Aggression in 2025
The main budget administrator is the Ministry of Finance. The document consists of 13 points that define the procedure for the allocation and use of the subsidy. A key feature is the quarterly distribution of funds based on complex mathematical formulas that take into account actual receipts of various types of taxes (Personal Income Tax, real estate tax, land use fee, unified tax) compared to the previous year.
Key provisions:
– The subsidy is directed to cover disparities in local budgets due to reduced revenues
– Distribution is carried out quarterly according to specified formulas
– For temporarily occupied territories, the use of funds requires approval from the regional military administration
– The possibility of additional fund distribution without applying formulas is provided to prevent wage arrears and ensure critical needs
