Ukraine loses 32 billion hryvnias in tax revenue over two months due to Russian attacks

Losses from attacks on business infrastructure

Constant Russian strikes on economic facilities have dealt a significant blow to the state's financial stability. According to data released by Roksolana Pidlasa, head of the budget committee of the Verkhovna Rada, the budget failed to receive 32 billion hryvnias in tax funds solely in August and September due to the destruction of business infrastructure.

Total under-collection for 2026

The situation regarding the filling of the state treasury has remained tense throughout the year. By the end of the nine months of 2026, the total amount of uncollected taxes reached 49.5 billion hryvnias. It is worth noting that almost two-thirds of this sum falls on the last two months mentioned, indicating an escalation of financial losses.

Meanwhile, 1.9 trillion hryvnias were credited to the budget, excluding international grant funds.

Structure of revenue to the general fund

The main sources of revenue for the general fund of the budget for the specified period were the following items:

• import VAT – 491 billion hryvnias;
• corporate income tax – 270 billion hryvnias;
• personal income tax and military levy – 266.3 billion hryvnias;
• VAT on goods produced in Ukraine – 255.2 billion hryvnias;
• NBU funds – 146.1 billion hryvnias;
• import excise – 134.6 billion hryvnias;
• domestic excise – 96.5 billion hryvnias;
• dividends and part of the net profit (income) of economic entities – 57.1 billion hryvnias;
• import duty – 48.4 billion hryvnias;
• rental payments – 42.6 billion hryvnias.

Fulfilment of the plan for key taxes

Analysis shows that planned indicators for several key taxes have not been met. The largest deviations were recorded in the following categories:

• import VAT – under-collected by 35.7 billion hryvnias (6.8% of the plan);
• VAT on goods produced in Ukraine – by 32.9 billion hryvnias (11.4%);
• domestic excise – by 19.1 billion hryvnias (16.5%);
• dividends and part of the net profit (income) of economic entities – by 10.8 billion hryvnias (16%).

Dependence on external financial aid

As noted in the statement, the current financial situation will remain critical until the receipt of the second tranche of macro-financial assistance from the European Union in the amount of 4.26 billion US dollars.