Government budget and revenue in Lviv, Ukraine: official figures
The Lviv city community budget took in 21.2 billion hryvnias in 2025, compared with 18.1 billion hryvnias in 2024 (+17.2%), 4th fastest growth of 9 among Ukraine's largest cities.
How does Lviv spend its budget?
Lviv planned to spend 21.6 billion hryvnias in 2025: 36.5% on education, 4.3% on health care and 21.7% on housing and communal services.
Source: Ministry of Finance of Ukraine · saved copyMore figures
- Personal income tax brought 10.4 billion hryvnias into Lviv's city budget in 2025, 49.0% of all revenue, 2nd highest of 9 of the large cities listed. Source: Ministry of Finance of Ukraine · saved copy
- 87.6% of the 2025 revenue of Lviv's budget was raised locally, with state transfers, including an education subvention of 1.8 billion hryvnias, making up the rest. Source: Ministry of Finance of Ukraine · saved copy
- Property and land taxes and land rent raised 2.1 billion hryvnias for Lviv in 2025, and the single tax on small businesses 3.6 billion hryvnias. Source: Ministry of Finance of Ukraine · saved copy
- Spending on public order and civil protection was planned at 0.2 billion hryvnias in Lviv in 2025, and on social protection 1.8 billion hryvnias. Source: Ministry of Finance of Ukraine · saved copy
- Transport, roads and other economic functions accounted for 15.0% of Lviv's 2025 spending plan, and culture and sport 3.2%. Source: Ministry of Finance of Ukraine · saved copy
How Lviv compares with other cities in Ukraine
Change in city budget revenue, 2025 vs 2024 (%) (2025)
Lviv ranks 4 of 9, highest first.
| Rank | City | Change in city budget revenue, 2025 vs 2024 (%) |
|---|---|---|
| 1 | Zaporozhye | +19.8% |
| 2 | Dnipro | +17.8% |
| 3 | Vinnitsa | +17.8% |
| 4 | Lviv | +17.2% |
| 5 | Nikolaev | +17.2% |
| 6 | Odessa | +12.9% |
| 7 | Kharkiv | +11.2% |
Personal income tax as a share of city budget revenue (%) (2025)
Lviv ranks 2 of 9, highest first.
| Rank | City | Personal income tax as a share of city budget revenue (%) |
|---|---|---|
| 1 | Dnipro | 53.0% |
| 2 | Lviv | 49.0% |
| 3 | Vinnitsa | 48.5% |
| 4 | Odessa | 45.7% |
| 5 | Zaporozhye | 44.8% |
| 6 | Kyiv | 44.6% |
| 7 | Kharkiv | 43.8% |
Education share of planned city spending (%) (2025)
Lviv ranks 4 of 9, highest first.
| Rank | City | Education share of planned city spending (%) |
|---|---|---|
| 1 | Vinnitsa | 43.3% |
| 2 | Zaporozhye | 40.3% |
| 3 | Nikolaev | 37.7% |
| 4 | Lviv | 36.5% |
| 5 | Odessa | 35.9% |
| 6 | Krivoy Rog | 34.2% |
| 7 | Kyiv | 33.4% |
More on Lviv: overview · all cities in Ukraine
Sources
- Ministry of Finance of Ukraine: Open Budget public API (localBudgetData): revenue of the consolidated budgets of each oblast, Kyiv and the largest city communities in 2024 and 2025, and their 2025 spending plans by function (saved API responses, one CSV per budget and query), read 23 October 2026 · saved copy (SHA-256 8a856cffe239…)
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