In 2025, the local budgets of Kherson region operated in stabilization mode.
Main expenditures – salaries, utilities, support for the military.
Main revenues – personal income tax, single tax and state transfers.
MOST explains what lies behind the 2025 budget figures.
What the revenue side rests on
In 2025, the communities of Kherson region accumulated 2 346,3 million UAH in taxes and fees, which amounts to 106,4% of the 2024 figure. In monetary terms this is 117,8 million UAH more than last year.
By own revenues, Kherson region ranks second from the bottom in Ukraine, ahead of only occupied Luhansk region.
But it’s important not only “how much” but also “from where”.
Two taxes accounted for 93% of all revenues:
- PIT – 1 654,9 million UAH;
- single tax – 412,3 million UAH.
In fact, the financial capacity of communities almost entirely depends on:
- The availability of jobs and stable wages.
- The viability of small businesses.
If any of these factors declines – the budget feels it immediately.
PIT: growth exists, but it is weaker than the nationwide level
The growth rate of PIT revenues in 2025 was 105,3% compared to 2024.
For comparison: the national average is 116,6%.
The situation is worse only in the Donbas regions.
So the dynamics are positive, but Kherson region lags behind the national trend. This means the region’s economic recovery is happening more slowly.
Single tax: business adapts, but without a breakthrough
The single tax yielded 412,3 million UAH, slightly more than last year.
Growth rate – 105,2%, while nationwide – 110,6%.
Small businesses in Kherson region are adapting but operate under heightened risks. It’s not about expansion, but about maintaining presence.
Excise goods – among the leaders in growth
Revenues from excise goods rose by 116,6% compared to 2024.
For the region this is positive dynamics, although the national figure is much higher – 133,1%. The situation is worse again only in the Donbas regions.
Land: a resource with wartime restrictions
Land payments in 2025 brought 57,3 million UAH to the region’s local budgets.
For an agricultural region this is a modest figure.
The growth rate of receipts was only 86,9% compared to 2024, while the average across Ukraine was 115,3%.
The reasons are obvious:
- mining of territories,
- destruction of irrigation systems,
- occupation of part of the lands,
- slow recovery of agricultural production.
Property tax: the worst dynamics
The most problematic category was the property tax. Growth rates were only 21,5% compared to 2024, while nationwide – 119,3%.
The situation is worse only in Luhansk region, where the figure equals 0%.
This reflects the scale of destruction and the reduction in economic activity.
Big community effect: 60% of the money is in Kherson
The region’s budget picture is uneven.
Kherson city community provided 1 265,7 million UAH in tax revenues – this is 60% of the region’s total.
For comparison:
- Velykooleksandrivska community – 108,6 million UAH;
- Vysokopilska – 52,5 million UAH.
Thus the lion’s share of resources is concentrated in a single center. Smaller communities operate with a much more modest financial base, which affects their ability to maintain administrative staff, schools and communal services.
43% of expenditures — for military support
According to regional authorities, in 2025 about 900 million UAH was allocated for support of the Defense Forces, which is approximately 43% of the region’s own revenues.
This concerns the procurement of drones, vehicles, EW systems, and ammunition.
For a frontline region, this is not additional spending — it is part of basic security.
What the budget means for people
- Schools, hospitals and communal services operate – but without room for development.
- Communities survive thanks to PIT and state transfers.
- Economic recovery is happening more slowly than the national average.
- Financial inequality between communities persists.
2025 for Kherson region is a year of financial stabilization in wartime conditions, not a year of development.
The main question for 2026 is whether communities will be able to shift from a model of “maintaining the minimum” to a recovery model.