This Law is a comprehensive instrument for adjusting the State Budget of Ukraine for 2026, aimed at strengthening the financial support of the security and defense sector. The primary objective of the document is to increase expenditures for the army, attract international financial assistance from the EU, and optimize the sources of revenue for the special fund of the budget. The Law also regulates issues regarding the payment of remuneration to military personnel and the execution of court decisions concerning payments to employees of the Judicial Protection Service.
### Structure and Main Provisions
The Law introduces amendments directly to the text of the Law “On the State Budget of Ukraine for 2026,” modifying the indicators of revenues, expenditures, and the limit volumes of public debt.
* **Changes in figures:** The indicators of revenues and expenditures for both general and special funds have been significantly increased.
* **New Articles (28-1 – 28-3):** This is a key section that introduces mechanisms for the use of EU loan funds, the redistribution of the military levy, and export duties on military goods.
* **Final Provisions:** Contain clarifications regarding social payments, specifically for employees of the NABU (National Anti-Corruption Bureau of Ukraine) and the Judicial Protection Service.
### Most Important Provisions for Practical Application
1. **Defense financing through the EU (Art. 28-1):** A clear mechanism has been established for crediting funds from the EU (in accordance with Regulation 2026/467) to the special fund. These funds have a specific purpose — the procurement, modernization, and repair of armaments.
2. **Redistribution of the military levy (Art. 28-2):** Effective July 1, 2026, the military levy is to be directed in full to the special fund exclusively for the monetary support of Armed Forces personnel, which constitutes a departure from the general norms of the Budget Code.
3. **Export duty (Art. 28-3):** It has been established that export duties on military and dual-use goods also become a source for the special fund for the needs of the Ministry of Defense (armaments, development of the defense-industrial complex, monetary support).
4. **Remuneration for destroyed equipment:** Article 28 has been supplemented with a provision allowing the use of budgetary funds for the payment of rewards for destroyed unmanned aerial vehicles of the aggressor state; the directions for the use of such funds are subject to approval by the relevant committee of the Verkhovna Rada.
5. **Budgetary program for the judicial system:** UAH 1.448 billion has been allocated for the execution of court decisions regarding the payment of additional remuneration to employees of the Judicial Protection Service.
