Legislative Review

February 23 – 27, 2026. Amendments to the Procedure for Grants for the Processing Industry approved

The Cabinet of Ministers of Ukraine, within the framework of the deregulation reform, continues to simplify the conditions for business. At the meeting on February 25, 2026, the Cabinet of Ministers of Ukraine abolished two more outdated and duplicative state regulatory instruments, which actually repeated procedures within the framework of environmental impact assessment.

Due to amendments to Resolutions No. 300 of March 13, 2002 and No. 209 of March 28, 2018, in particular, it is no longer necessary to approve:

  • action plans for environmental protection and protection of the population and territories from emergencies (previously they were coordinated with the State Environmental Inspectorate, the State Emergency Service and local state administrations).
  • standards for the maximum permissible level of impact of physical and biological factors of stationary sources of pollution on atmospheric air (previously agreed with the State Sanitary and Epidemiological Service ).

In the manufacturing industry alone, more than 50,000 businesses will experience a reduction in administrative burden due to the decision.

The basis for the development of the act was a request from the Dashboard of Business Problems and the decision of the Interdepartmental Working Group on the Accelerated Review of State Regulation of Economic Activities. In addition, the regulatory legal act was updated in accordance with the requirements of the Law of Ukraine "On Administrative Procedure".

The Cabinet of Ministers of Ukraine has decided to index pensions and insurance payments by 12.1% from March 1, 2026. The specified increase is higher than the inflation rate for 2025 (8%).

After the recalculation, pensions will increase by at least 100 hryvnias and no more than 2,595 hryvnias.

The indexation rate is determined by a formula established by law, according to which the coefficient depends 50% on inflation for the previous year (8% in 2025) and 50% on the growth in the average wage over three years (16.1%), which ultimately formed an indexation coefficient of 12.1%.

Most pensioners will receive a raise, including:

  • pensioners of the general system (state pension insurance);
  • military pensioners;
  • persons with disabilities as a result of the Chernobyl disaster;
  • recipients of pensions for special merit;
  • former employees of local government bodies, etc., whose pension was calculated under previously valid "special" conditions;
  • victims of industrial accidents.

Special attention is paid to pensioners from the most vulnerable categories.

Minimum pension payments for persons with disabilities as a result of war and combatants will also be indexed.

The practice of indexing pensions assigned in 2021–2025, which were previously not subject to indexation in accordance with the Law of Ukraine "On Compulsory State Pension Insurance", is being introduced .

Starting April 1, 2026, working pensioners will automatically receive pensions based on their updated length of service and/or earnings.

All payments will be made within the budget of the Pension Fund of Ukraine for 2026.

Pensions set at the subsistence minimum level for persons who have lost their ability to work, or at the maximum amount (10 subsistence minimums), are not indexed, as their amounts have already been revised from January 1, 2026, after the increase in the subsistence minimum.

The Cabinet of Ministers of Ukraine has approved amendments to the Procedure for Grants for the Processing Industry. The decision clarifies certain requirements for applicants and verification procedures.

The definition of the term "related persons" has been brought into line with the Tax Code of Ukraine. From now on, when determining relatedness, the fact of family ties is not taken into account, but the presence of economic or managerial influence between entities.

This means that individuals who are relatives but run independent businesses and do not influence each other's activities are not considered related parties and can apply for grants separately.

The situation has been eliminated when, due to the complete coincidence of the surname, first name and patronymic with another person in the Unified State Register of Persons Who Committed Corruption or Corruption-Related Offenses, the applicant was automatically denied a grant.

Now, if personal data matches another person, the applicant can obtain a certificate from the registry in advance and confirm that law enforcement agencies have no questions about him.

As a reminder, in 2025, entrepreneurs received 347 grants for UAH 1.7 billion. During the program's term (July 2022), 1,316 grants were issued for a total of UAH 6.7 billion.

The program continues in 2026. The date for the start of accepting applications will be announced later after the completion of budget procedures.

The maximum grant amount for development is UAH 8 million, for restoration is UAH 16 million (but not more than the amount of actually confirmed losses)

Grants are provided to entrepreneurs who:

  • already working in the processing industry (КВЕД С) and planning to expand production;
  • plan to implement a project in the processing industry

for financing:

  • purchase, delivery and launch of new equipment;
  • restoration of capacities that were damaged due to Russia's armed aggression .

Support format – co-financing:

  • 50/50 – for most businesses;
  • 70/30 – when purchasing equipment exclusively of Ukrainian production;
  • 80/20 – for drone manufacturers, printing companies, enterprises in combat zones, and enterprises affected by shelling.

Terms of use of grants:

  • the business must create at least 5 jobs.
  • work for at least three years to repay the grant funds through taxes and fees.

Enterprises that have already received a grant and fulfilled all obligations under the previous contract may reapply for a grant.

The Cabinet of Ministers of Ukraine adopted Resolution No. 268 of February 25, 2026 , which approved the Procedure for calculating the average monthly salary (remuneration) for calculating the contribution to support the employment of persons with disabilities.

The document establishes a clear mechanism for calculating the average monthly salary (remuneration) per employee for the relevant calendar quarter. This indicator is used to determine the amount of the contribution to support the employment of persons with disabilities.

The procedure determines:

  • clear rules for calculating the average monthly salary for contributions;
  • list of payments that are taken into account and those that are not included in the calculation;
  • employers to whom the mechanism applies;
  • procedure for using primary documents and accounting data for calculation.

This Procedure applies to employers whose average number of full-time employees in a calendar quarter is eight or more and who have not fulfilled the statutory standard of workplaces for the employment of persons with disabilities.

The adoption of the resolution will ensure a unified, transparent and understandable approach to calculating the contribution and will contribute to the proper implementation of the mechanism for supporting the employment of persons with disabilities.

The Verkhovna Rada of Ukraine adopted draft law No. 14023 in its entirety, which abolishes the requirement for the customer/tenant to sign the certificates of work performed and services provided (by agreement of the parties).

The law proposes to amend Article 9 of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" in order to grant business entities the right to provide for a simplified procedure for drawing up primary documents (acts) for the provision of services and performance of work when concluding a contract.

It is assumed that when drawing up a certificate of services rendered, such details as position, surname and signature on the part of the customer of the service are not mandatory, provided that such a procedure for drawing up primary documents is provided for by the contract.

The above provisions will not apply to the requirements for the execution of primary documents (acts) for transactions paid for at the expense of public funds, carried out under contracts for the lease (lease) of state or municipal property, construction contracts , design and survey works, contracts for donation, charitable and humanitarian assistance. The current requirements for the execution of primary documents remain for such transactions.

The Cabinet of Ministers of Ukraine has simplified the lease of state and municipal property, as well as property of state companies for temporary residence of internally displaced persons (IDPs). The relevant decision, adopted by the Government at its meeting on February 18, 2026, also provides preferential conditions for public and charitable organizations.

The resolution establishes a rental rate of 0.01% for public associations and charitable organizations that use state or municipal property to create places for temporary residence of IDPs.

Also, for the period of martial law and within one year after its end or cancellation, state and municipal institutions, including those working in the fields of healthcare, education, culture, physical culture and sports, family and youth, and social protection, the sole founder of which is the state or a territorial community, will be able to receive property for rent for the accommodation of IDPs without holding an auction under a simplified and expedited procedure.

The annual rent for such facilities will be 1 hryvnia for each rental facility.

In addition, the changes provide for the possibility of leasing real estate of state-owned companies (business companies, in the authorized capital of which more than 50% belong to the state) for temporary residence of IDPs for the period of martial law and for six months after its end. The annual rent for such property will also be 1 hryvnia.

This primarily concerns facilities that are not used in the main activities of balance sheet holders (in particular, sanatoriums, boarding houses, hostels, residential premises and other real estate). Their lease will not have a significant impact on the economic activities of the relevant enterprises, but will allow for the effective use of available resources to address social needs.

The adopted decision is part of the Government's comprehensive work on effective management of state property and is aimed at maximizing the use of existing infrastructure to support citizens affected by the war.

The resolution creates legal conditions for the prompt arrangement of premises for IDPs, minimizes bureaucratic procedures, and allows for the rapid involvement of state and municipal real estate, as well as the own property of state joint-stock companies.

The Ministry of Justice of Ukraine, by letter No. 24173/8.4.1/32-26 dated February 20, 2026, provided clarifications on the application of legislation in the field of state registration of real rights to real estate in terms of the transfer of state property to military units on the right of usufruct of state property.

With the enactment of Law of Ukraine No. 4196-IX, approaches to the legal regime of state property were reformed. In particular, such regimes as the right of economic management and the right of operational management are removed from the legal field, and the property right of usufruct of state property is introduced.

Usufruct is established by a decision of an authorized management body regarding movable or immovable property (except for land plots) that is in state ownership, for a period of five years or indefinitely.

Corresponding amendments have also been made to the legislation on the legal regime of property in the Armed Forces of Ukraine. From now on, state property is transferred to military units on the right of usufruct of state property.

The Ministry of Defense of Ukraine, as the central governing body of the Armed Forces of Ukraine, makes the decision to transfer such property to military units. From the moment of transfer on the right of usufruct, the property acquires the status of military property.

The determination of the belonging of military property to specific military units is carried out on the basis of acts of the Ministry of Defense.

The Ministry of Justice emphasized that in the case of the transfer of state property to military units on the right of usufruct of state property, the norms of the Law of Ukraine "On the Legal Regime of Property in the Armed Forces of Ukraine" and the Regulations on the Procedure for Accounting, Storage, Write-Off and Use of Military Property should be applied.

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