Budget classification

1. Tax revenues - national taxes and charges as well as local taxes and charges set by the law of Ukraine.
2. Non-tax revenues:
   • revenues from property and business activity;
   • administrative fees and charges, revenues from non-commercial economic activity;
   • own revenues of budget institutions;
   • other non-tax revenues.
3. Revenues from operations with capital - income from the sale of capital assets (fixed assets, state stocks and reserves, land).
4. Transfers - non-reimbursable funds received free of charge from other state bodies, bodies of the Autonomous Republic of Crimea, local self-government bodies, other states or international organisations.

The structure of State Budget revenues is defined in art. 29 of the Budget Code of Ukraine.

The following articles of the Budget Code of Ukraine define the structure of local budget revenues and the rates of inclusion of revenues to the respective budgets:

• art. 64 - structure of revenues of the general fund of the budgets of village, settlement and town hromadas;
• art. 64¹ - structure of revenues of the general fund of district budgets;
• art. 66 - structure of revenues of the general fund of the budget of the Autonomous Republic of Crimea and oblast budgets;
• art. 67 - certain features of the formation of local budgets;
• art. 68 - structure of revenues and expenditures of district budgets in towns;
• art. 69¹ - revenues of the special fund of local budgets;
• art. 71 - development budget of local budgets.

The types of interbudgetary transfers, directions and specifics of the use of certain types of subventions are set out in Chapter 16 of the Budget Code of Ukraine.

The Revenues classification of budget was approved by the order of the Ministry of Finance of Ukraine dated 14 January 2011, No. 11 “On Budget Classification” and is available through the public API (Application Programming Interface).