For reference (2025):
- In 2025, municipalities in Cherkasy Oblast received UAH 4.4 billion in revenue from local taxes and fees, an increase of UAH 0.5 billion, or 13.6%, compared to the previous year.
- Main account revenues of local budgets excluding transfers amounted to UAH 13.6 billion and increased by UAH 2.0 billion (+16.8%). The share of local taxes and fees in the overall revenue structure, excluding transfers, amounted to 32.0%, which corresponds to that of 2024 and further solidifies the role of municipalities’ own revenues in municipal budgets.
- In 2025, the structure of revenues remained consistent: more than half of local taxes and fees were generated by the single tax, amounting to UAH 2.4 billion (55.0%), while another UAH 1.6 billion (36.1%) was generated by land tax. Together, these two sources accounted for over 91% of local tax and fee revenues.
Notably, a preliminary analysis has shown that, in addition to growing dynamically, local taxes and fees are also increasing their share in the revenue composition of Cherkasy Oblast, thereby strengthening their financial stability.
The next step is to examine these trends through the lens of per capita revenues, which allows us to assess the real capacity of municipalities regardless of their size.
In 2022, 28 municipalities (42.4% of the total number of municipalities) surpassed the average revenue per capita, and in 2023, 31 municipalities (47%) achieved this. This suggests that the number of municipalities with relatively high per capita incomes is gradually increasing.
The difference between the highest and lowest indicators was:
- UAH 3,674 in 2022 and UAH 4,337 in 2023 (Lypianka vs Balakleia);
- UAH 5008 in 2024 (Lypianka vs Vatutine).
Top 10 municipalities by revenue per capita:
- 1st place: Lypianka: UAH 4,801 in 2022; UAH 5,586 in 2023; UAH 6,798 in 2024
- 2nd place: Bobrytsia: UAH 3,958 in 2022; UAH 4,805 in 2023; UAH 6,535 in 2024
- 3rd place: Velykyi Khutir: UAH 4,280 in 2022; UAH 4,771 in 2023; UAH 5,229 in 2024
- 4th place: Zorivka: UAH 3,801 in 2022; UAH 4,866 in 2023; UAH 4,989 in 2024
- 5th place: Bashtechky: UAH 3,881 in 2022; UAH 4,693 in 2023; UAH 4,621 in 2024
- 6th place: Pishchane: UAH 3,535 in 2022; UAH 3,967 in 2023; UAH 5,005 in 2024
- 7th place: Chornobai: UAH 3,594 in 2022; UAH 3,860 in 2023; UAH 4,823 in 2024
- 8th place: Vynohrad: UAH 3,342 in 2022; UAH 4,007 in 2023; UAH 4,699 in 2024
- 9th place: Helmiaziv: UAH 3,460 in 2022; UAH 3,940 in 2023; UAH 4,069 in 2024
- 10th place: Shramkivka: UAH 3,191 in 2022; UAH 3,747 in 2023; UAH 4,127 in 2024
Group analysis by population size
To gain a deeper understanding of the trends, let us analyse the municipalities by breaking them down into four groups:
- up to 5,000 residents
- 5,000 to 10,000 residents
- 10,000 to 15,000 residents
- over 15,000 residents (See Annex 1)
Conclusions:
1. Despite the full-scale military aggression, in 2022–2024, local tax and fee revenues in the municipalities of Cherkasy Oblast increased by UAH 1.2 billion (+47.0%). Figures for 2025 indicate that this positive trend will continue and that the role of municipalities’ own revenues in municipal budgets will further strengthen.
2. Analysing revenue per capita revealed that, in 2022–2024, municipalities with a population of up to 5,000 saw the strongest performance, indicating their relatively high financial efficiency regardless of size.
3. Overall, the 2022-2025 findings confirm that local taxes and fees remain a key tool for the financial independence of Cherkasy Oblast’s municipalities and lay a solid foundation for budget planning and development.
Notes:
The analysis relied on official statistics from the State Statistics Service on the population as of 1 January 2022 and open data on local budget implementation from the openbudget.gov.ua web portal.
