Lviv region, according to preliminary calculations by the Ministry of Finance for 2027, for the first time tops the list of Ukrainian regions by the volume of reverse subsidy that local budgets will transfer to the state budget. This was announced by Deputy Head of the Lviv Regional State Administration Ivan Sobko, citing the latest estimated figures for the draft state budget.
The volume of reverse subsidy for Lviv region in 2027 has preliminarily been set at UAH 4.6 billion. By this metric, the region outpaces Dnipropetrovsk (UAH 4.5 billion) and Kyiv (UAH 3.7 billion) regions, both in terms of all local budgets combined and separately for regional budgets.
Of the total nationwide volume of reverse subsidy from regional budgets of UAH 2.9 billion, the regional budget of Lviv region accounts for UAH 886 million, that is, about 31% of this amount. Compared with 2026, the reverse subsidy from Lviv region increases by UAH 1.2 billion (36%), and from the regional budget by UAH 390 million (79%).
The basic subsidy, that is, funds channelled from the state budget to local budgets, for Lviv region in 2027 is currently set at UAH 1.3 billion. This is UAH 103 million, or 9%, more than in the current year.
In 2027, in addition to the regional budget, the budgets of 23 territorial communities of Lviv region will pay the reverse subsidy, whereas in 2026 there are 21 such “donor” communities of the state budget. Next year, 40 communities in the region are expected to receive the basic subsidy (in 2026 it is received by 41 territorial communities).
According to officials, these figures may still be adjusted before the Verkhovna Rada adopts the Law of Ukraine “On the State Budget of Ukraine for 2027”, although any changes are expected to be minor.