The Decision of the National Security and Defense Council dated May 19, 2026, defines the strategic priorities for the budgetary funding of Ukraine’s security and defense sector for 2027–2029. The document mandates that the Cabinet of Ministers incorporate defense expenditures of no less than 26% of GDP into the budget declarations. The primary objective is to ensure the uninterrupted funding of defense forces, the development of the defense-industrial complex, and the social protection of military personnel.
**Structure and Main Provisions:**
The decision is directive in nature and consists of two main sections:
1. Instructions to the Cabinet of Ministers regarding the formation of budget policy, where the key elements are establishing a financial “minimum” of 26% of GDP and defining a list of priority areas (ranging from air defense and cybersecurity to the development of national resistance).
2. Requirements for security and defense sector agencies regarding the strengthening of financial discipline and the efficiency of the use of budgetary funds.
Compared to previous similar acts, this document clearly sets a long-term planning horizon (three years) and emphasizes the scaling of arms production and support for defense-industrial complex enterprises that have suffered from the war.
**Most Important Provisions for Practical Use:**
* **Financial Benchmark:** A clear funding threshold for the security sector has been set at no less than 26% of GDP, which is mandatory to be taken into account when preparing the draft State Budgets for 2027–2029.
* **Social Guarantees:** The decision explicitly mandates ensuring timely payments of monetary compensation to military personnel and one-time financial assistance to the families of the deceased, which is considered a priority expenditure.
* **Support for the Defense-Industrial Complex (DIC):** Mechanisms for state financial support for defense enterprises are provided, including those that have sustained damage, which is important for business entities operating in the defense sector.
* **Targeted Use:** A separate emphasis is placed on strengthening financial discipline, which means increasing requirements for reporting and control over the expenditure of funds in the defense sector.
