On April 3, 2026, the Cabinet of Ministers of Ukraine adopted Resolution No. 443, which amended Resolution of the Cabinet of Ministers of Ukraine of March 1, 2017, No. 130 "On Approval of the Procedure for the Use of Funds Provided in the State Budget for Partial Compensation of the Cost of Domestically Produced Agricultural Machinery and Equipment."

Experts of the Ukrainian Agri Council (UAC), within the framework of a project to support affected agricultural producers in partnership with the international humanitarian organization Mercy Corps, have prepared, based on this resolution, a brief explanation of the key changes for agricultural producers.

The main innovation is that farmers operating in territories of possible or active hostilities will be able to receive compensation of up to 40% of the cost of Ukrainian-made agricultural machinery and equipment (excluding VAT).

This concerns agricultural producers who have 80% or more of their land located in such territories and whose enterprise itself is registered there as of the date of application. For other agricultural producers, the current compensation mechanism continues to apply — 25% of the cost of machinery.

Separately, the resolution has improved the approach to determining the Ukrainian component in the production of machinery. This should expand opportunities for domestic producers and increase the list of machinery available for compensation.

To take advantage of the program, an agricultural producer needs to:

• choose machinery from the official List on the website of the Ministry of Economy;
• purchase it;
• submit an application through the authorized bank through which the payment was made.

Currently, the list includes 14,425 items from 166 Ukrainian producers, and in 2026 UAH 1.8 billion has been allocated for the implementation of the program.

You can review the full text of the information digest with a detailed explanation of the changes in the procedure for partial compensation of the cost of domestically produced agricultural machinery and equipment at the link: https://drive.google.com/file/d/1YlJyLpT0NpRYELdJX73t5S_Sc88y-4ug/view?usp=drivesdk

As a reminder, UAC experts continue to support agricultural producers on issues of reservation, criticality, tax accounting, land relations, and participation in state support programs.

To get a consultation, submit your request via the electronic form at the link: https://forms.gle/v56UzTAsrD9Zrx998

For more information, contact the legal advisory line at: +38 067 522-03-43

For reference:

MERCY CORPS is an international humanitarian organization that operates in more than 40 countries worldwide and provides assistance to people affected by disasters, wars, poverty, and the consequences of climate change.