The President of Ukraine signed Law of Ukraine "On Amendments to Certain Laws of Ukraine on Expanding the Powers of Local Self-Government Bodies to Support the Security and Defense Sector of Ukraine" № 3812-IX of Jun 18, 2024.
The changes include:
- empowering village, township, city councils to make decisions on providing financial and material support to the security and defense sector during martial law or state of emergency, approving local programs to support the security and defense sector (except for the provision of firearms, ammunition, explosives, explosive devices)
- granting powers to the executive bodies of village, settlement, city councils regarding:
- preparation, submission for approval, organization of implementation and implementation during martial law or state of emergency of local programs to support the security and defense sector, including programs to strengthen the defense capability and security of the state and promote material and technical support of the Armed Forces of Ukraine (except for the provision of firearms, ammunition, explosives, explosive devices);
- preparation, submission for approval, organization of implementation and implementation in accordance with the law of local programs for the construction, arrangement and maintenance of engineering and technical and fortification structures;
- ensuring the possibility of appointing a village, township, city mayor to the position of head of the relevant military administration of a settlement (settlements) without dismissal from their position, the opportunities of civil servants and officials of local self-government who are on leave without pay or in case of downtime, or in case of suspension of an employment contract, to be appointed to positions in other state authorities and local authorities self-government, military administrations, legal entities of public law;
- expansion of the organizational capacity of the leadership of the regional, district council under martial law in case of vacancy of the position of the head of the relevant council.
The Cabinet of Ministers of Ukraine, at a meeting on May 27, 2026, adopted a number of decisions aimed at introducing changes in the field of healthcare, in particular within the framework of the implementation of Ukrainian legislation to EU norms and standards, as well as improving processes and procedures, which contributes to improving the quality and accessibility of medical care for Ukrainians. In particular:
- an update of the Law "On Protection of the Population from Infectious Diseases" was agreed, so that Ukraine could respond faster and more effectively to outbreaks of dangerous infections and epidemic threats. We are talking about more modern rules in the field of vaccination and public health, a clearer distribution of responsibility and funding for vaccinations, as well as the ability to make important decisions to protect people more quickly. The changes also bring Ukrainian legislation closer to European Union standards;
- the draft law "On Amendments to the Law of Ukraine on Narcotic Drugs, Psychotropic Substances and Precursors" was supported. Within the framework of the European integration process and the negotiation roadmap, Ukraine should develop legislation on new psychoactive substances and create an early warning system for their occurrence. This provides for the formation of a modern monitoring system for such substances according to European standards to protect public health and timely response to new challenges;
- the possibilities of using the Prozorro Market electronic catalog in the field of healthcare have been expanded. We are talking about increasing the list of goods that healthcare institutions can purchase through the catalog, including medicines, medical devices and disinfectants. The Prozorro Market electronic catalog has already confirmed its effectiveness in medical procurement. In 2025, purchases worth more than UAH 22.8 billion were made through the medical part of the catalog. This saved almost UAH 3 billion of budget funds. The list of medicines and medical devices purchased centrally, in accordance with modern clinical approaches, has also been updated; and also clarified approaches to the application of production localization requirements, in particular regarding medical gloves, in order to avoid the risks of interruptions in the supply of these products to medical institutions;
- the mechanism for electing members of the National Commission on Mental Health was approved. Thus, the process of forming the composition of the commission is launched, which will ensure the development of a holistic state policy and coordination of decisions on mental health. The commission will consist of 24 members, 12 of them will work on a permanent basis and will be elected on a competitive basis. The first composition of the commission will include 12 members from public associations of mental health service providers and mental health professionals on the principle of equal representation. 12 members will be delegated to the commission by the central executive authorities. The term of office of the commission members is 4 years;
- the approaches to the formation and use of the National List of Essential Medicines have been updated. From now on, it will be updated at least once a year, and budget funds will be directed to the purchase or reimbursement of medicines included in it. Control over the rational use of drugs, including antibiotics, insulins, opioids, anticoagulants, antitumor and expensive drugs, is also being strengthened. This will help provide patients with high-quality, effective and safe drugs, as well as reconsider positions that have lost their practical importance.
- the Procedure for Carrying Out Activities Related to the Circulation of Narcotic Drugs, Psychotropic Substances and Precursors has been updated. In particular, the rules for their circulation, licensing and quotas have been clarified and supplemented. The cultivation of plant raw materials, including plants containing cannabis and used for medical purposes, is also regulated, as well as the requirements for laboratory activities and the control system are improved, taking into account the existing practical gaps in regulation.
- the criteria for assessing the level of risk in the implementation of genetic engineering activities in a closed system have been approved. The document is aimed at regulating the field of modern biotechnology and defines uniform approaches to safety assessment when working with modern genetic technologies in a closed system. It is not about products in stores or "GMOs in food", but about working with genetically modified organisms, for example in scientific research or laboratories.
- it was decided to prepare negotiations with the International Bank for Reconstruction and Development on attracting additional financing within the framework of the THRIVE program. We are talking about the possibility of attracting USD 444.05 million for the implementation of systemic changes in the healthcare sector aimed at improving the availability and quality of medical care. In particular, the funds should support the further expansion of the Medical Guarantee Program, the strengthening of primary health care, the development of a capable network of hospitals and more rational financing of services in accordance with the needs of patients.
- the rules for the use of grants from the Global Fund to Fight HIV and Tuberculosis have been improved to make international assistance work more effectively. The changes provide for clearer coordination of programs and strengthening the role of the Ministry of Health in the implementation of such projects. This will help ensure people's uninterrupted access to free treatment, testing, and preventive services, as well as make the patient support system more resilient in wartime.
The Verkhovna Rada of Ukraine adopted in the first reading as a basis the draft law on amendments to the Law of Ukraine "On the State Budget of Ukraine for 2026" on financial support of the security and defense sector (register. №15224). The changes are related to the planned receipt of financial support from the European Union to Ukraine — 45 billion euros — and are aimed primarily at strengthening the state's defense capabilities.
The amendments provide that the revenues of the state budget-2026 will increase by UAH 2 trillion 291 billion (taking into account the draft changes, revenues will amount to almost UAH 5 trillion 196 billion) thanks to three sources:
- EU financial support (enhanced cooperation mechanism) – UAH 2 trillion 221 billion;
- additional revenues within the framework of the implementation of the Plan of Ukraine (implementation of the EU "Ukraine Facility" initiative) – UAH 47.7 billion;
- an increase in revenues from personal income tax due to an increase in the volume of monetary support for the military – UAH 22.6 billion.
In addition, the main administrators of state budget funds submitted proposals to reduce expenditures by UAH 276.3 million in accordance with the protocol order of the Cabinet of Ministers.
Due to a significant amount of external support in the form of grants, it is envisaged to reduce the state eudget deficit by UAH 651.5 billion — from 18.5% to 12.1% of GDP (a reduction of 6.4%).
Thr Verkhovna Rada of Ukraine adopted the Law of Ukraine "On Public Procurement", which provides for a comprehensive update of the public procurement system, taking into account European standards and requirements for integration into the European Union (register.№11520).
The law is aimed at:
- harmonization of Ukrainian legislation with the law of the European Union;
- implementation of European standards in the field of procurement;
- increasing transparency and competitiveness of procedures;
- strengthening control over the use of budget funds;
- creation of a modern and effective public procurement system.
The law should ensure a more efficient use of state resources and increase the confidence of international partners in the procurement system in Ukraine.
The new law will be of particular importance for the process of post-war reconstruction of Ukraine. It is through the mechanisms of public procurement that a significant amount of state and international funds will pass aimed at the reconstruction of infrastructure, housing, social and economic facilities.
The Cabinet of Ministers of Ukraine has improved the mechanism for confirming the right of agricultural producers and cooperatives to exemption from export duties of self-grown soybeans and rapeseed.
A new Procedure for Verification of Agricultural Producers and Cooperatives is being introduced, which will be carried out automatically through the State Agrarian Register (SAR). This will confirm the right of exporters to exemption from export duties without additional bureaucratic procedures – without the conclusions of the Chamber of Commerce and Industry.
At the same time, the Government recognized as invalid certain resolutions, the practical implementation of which caused numerous appeals from agricultural producers due to the complexity and imperfection of the mechanism for confirming the origin of products.
Exemption from export duty will be granted within the volumes of soybeans and/or rapeseed grown in the current marketing year, as well as the harvest residues of the previous marketing year - from the 2026/2027 marketing year.
The Cabinet of Ministers of Ukraine has approved the draft of the new Customs Code of Ukraine. The document is a key element in the implementation of Section 29 "Customs Union" of negotiations on Ukraine's accession to the EU and should actually bring Ukrainian customs closer to the model of the EU Border Service.
The goal of the project is to introduce common customs rules and standards with the EU: unified terminology, procedures, approaches to decision-making and control. The Minister of Finance emphasizes that most of the provisions will be clear to businesses and customs officers, since a significant part of the by-laws has been built according to European standards for several years.
The main changes compared to the current legislation:
- full transition to EU customs terminology;
- introduction of a system of authorizations (statuses, permits, authorized operators, etc.);
- a new approach to customs procedures, including clearance, transit, special regimes;
- European approach to decision-making by customs authorities: transparency, standardized types of decisions, possibility of appeal;
- unified rules on customs debt, guarantees, exemptions from duty;
- updated requirements for declaration and electronic interaction.
An important element for business: perpetual authorizations remain valid, and fixed-term authorizations are valid until the expiration of the term or relevant transactions. This minimizes the risks of "zeroing" permits and statuses with the start of the new code.
For businesses working with foreign economic activity, this means a gradual transition to clear European rules, the ability to adapt logistics and accounting processes in advance, and increase compatibility with the requirements of the customs of EU countries. The next stage is the consideration of the draft law in the Verkhovna Rada.
The Cabinet of Ministers of Ukraine Resolution № 669 of May 27, 2026 approved a new Procedure for assessing the compliance of employers with the criteria that entitle enterprises of labor integration of persons with disabilities and enterprises of protected employment to use tax benefits.
Compliance verification will be carried out by the State Labor Service and its territorial bodies. At the same time, the Cabinet of Ministers separately emphasized that such an assessment is not a measure of state supervision (control).
The grounds for the assessment may be:
- appeals of the Pension Fund of Ukraine or its territorial bodies;
- application of the employer, along with the documents necessary for the assessment.
The assessment can be carried out with or without a visit to the employer — by analyzing documents and information.
The maximum duration of the assessment is 20 working days from the date of registration of the application.
During the assessment, the State Labor Service will analyze a wide range of criteria. Among them:
- the number of employed persons with disabilities;
- the level of employment of persons with disabilities of groups I and II;
- compliance of premises with labor protection requirements;
- availability of jobs;
- arrangement of sanitary and hygienic premises;
- providing employees with social support or personal assistant;
- the level of salaries of employees with disabilities;
- targeted use of the enterprise's income.
The Verkhovna Rada of Ukraine supported in the first reading draft law No. 15094 "On Amendments to Certain Legislative Acts of Ukraine on the Provision of Basic Social Assistance". The document was developed by MPs together with the Ministry of Social Policy, Family and Unity of Ukraine.
The draft law provides for the introduction of a new type of state support – basic social assistance. We are talking about the creation of a single, understandable support system for families with low incomes, which will combine several existing types of social benefits:
- state social assistance to low-income families;
- state assistance for children of single mothers;
- assistance for children brought up in large families;
- temporary state assistance to children whose parents evade paying alimony, are unable to support the child or their place of residence is unknown;
- state social assistance to persons who are not entitled to a pension and persons with disabilities.
The draft law proposes a simple formula for determining the amount of payment. The total amount of assistance for the family will be determined as the difference between the established baseline level of assistance and the average monthly income of the family for the last quarter.
At the same time, families with low incomes will simultaneously be provided with the necessary social services at the level of the territorial community in accordance with their needs, which will provide comprehensive support and solving family problems.
The amount of the basic amount will be approved in the Law on the State Budget of Ukraine for the relevant year and cannot be lower than the subsistence minimum for able-bodied persons established on January 1 of the relevant year.
The Ministry of Finance of Ukraine by Order № 186 of Apr 6, 2026 "On Amendments to the Form of the Corporate Income Tax Return" updated the income tax return.
The document was prepared in pursuance of Law of Ukraine No. 4698-IX, which establishes a base income tax rate of 50% for banks in 2026. The declaration will provide for a separate reflection of this rate, as well as clarify the indicators of the Appendices МПЗ-З and ПП
The Order was prepared in order to implement the provisions of Law of Ukraine No. 4698-IX of Dec 3, 2025, "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Peculiarities of Taxation of Banks with Corporate Income Tax in 2026 and Postponement of the Implementation of the Electronic System for the Circulation of Alcoholic Beverages, Tobacco Products and Liquids Used in Electronic Cigarettes" (hereinafter - Law No. 4698).
The Law No. 4698 of the Tax Code was supplemented with provisions, in particular, regarding the establishment of a basic corporate income tax rate of 50% for the purposes of taxation of banks' profits for the tax (reporting) periods of 2026, as well as for the application of the provisions of paragraph 57.11 of the Tax Code to banks.
In connection with these changes, the form of the declaration provides that when determining the tax liability, banks indicate the basic rate of income tax in percentage, established in paragraph 136.11 of the Tax Code, taking into account, in particular, para. 73 of subsection 4 of section XX "Transitional provisions" of the Tax Code.
In addition, the wording of certain indicators of the annexes to the Tax Return has been clarified.
Order No. 186 amends the form of the Corporate Income Tax Return, approved by Order of the Ministry of Finance of Ukraine No. 897 of Oct 20, 2015.
Order No. 186 entered into force on May 8, 2026. According to para. 46.1 of the Tax Code, for the first time, it is necessary to submit reports in the new form based on the results of the third quarter of 2026.
