Ukraine's annual national budget law

Key Chapter Title List

1. National Budget Revenue, Expenditure, and Deficit Quota Regulations
2. Budget Appropriations and Inter-Budgetary Transfer Payments
3. Special Fund Credit Raising and Usage Rules
4. National Debt and Guarantee Quota Limits
5. Setting of Minimum Living Standards for Residents
6. Minimum Wage Standards and Salary Payment Norms
7. Classification and Composition of Budget Revenue Sources
8. Special Fund Revenue, Expenditure, and Credit Sources
9. Targeted Use of Fiscal Funds and Project Support
10. Flexible Adjustment Mechanism for the National Budget
11. Social Welfare and Security Policy Arrangements
12. Establishment and Operation of the War Consequences Elimination Fund

Document Introduction

This document is the official legislative text of Ukraine's 2025 State Budget. Its core revolves around national fiscal operations and resource allocation under wartime conditions, clarifying key frameworks for annual fiscal revenue and expenditure, debt control, social security, and specialized support. Against the backdrop of the ongoing Russia-Ukraine conflict, the budget design balances the rigid demands of national defense security and people's livelihood guarantees while strengthening forward-looking support for post-war reconstruction and economic recovery.

The budget specifies that Ukraine's total state budget revenue for 2025 is 2.327 trillion hryvnias (including the general fund and special funds), with total expenditures of 3.929 trillion hryvnias. The budget deficit ceiling is set at 1.640 trillion hryvnias, and the national debt ceiling is set at 8.210 trillion hryvnias. Revenue sources encompass multiple channels such as taxes, asset disposals, international aid, and special fees. Expenditures are primarily directed towards key areas including defense and security, judicial system operations, social welfare, and infrastructure reconstruction.

Regarding social and livelihood security, the legislation establishes the 2025 monthly minimum subsistence level per person at 2,920 hryvnias, with standards subdivided for different population groups. The monthly minimum wage is set at 8,000 hryvnias, with an hourly minimum wage of 48 hryvnias. Specific rules for social assistance, pension disbursements, and subsidies for special groups are also clarified. Simultaneously, in response to the special circumstances of wartime, regulations concerning salary payments for public officials, leave compensation, and budget fund usage have been adjusted to enhance fiscal operational flexibility.

Special funds, as important vehicles for fiscal regulation, have their revenue sources and expenditure directions detailed, covering specialized areas such as social security for persons with disabilities, housing guarantees for military personnel, energy and public utility regulation, and post-war reconstruction. International aid funds (particularly support from the EU and international financial organizations) are incorporated into special fund management and are earmarked for projects addressing conflict consequences, economic recovery, and infrastructure repair.

The legislation also grants the Ministry of Finance flexible authority in areas such as budget adjustments, government bond issuance, and credit management. It allows for adjustments to the revenue and expenditure structure and the use of reserve funds under stipulated conditions to address the complex fiscal challenges of wartime. Furthermore, a strict budget execution supervision and information disclosure mechanism has been established to ensure the transparency and efficiency of fund usage. This provides a solid fiscal and legal guarantee for Ukraine to maintain national operations, safeguard people's livelihood needs, and advance the reconstruction process under wartime conditions.