Detachable Subdivision
"Rivne Professional College of
National University of Life
and Environmental Sciences of Ukraine"
The agricultural sector remains one of the key sectors of the Ukrainian economy, and from 2025 it will undergo a number of important changes. Legislative innovations are aimed at increasing the transparency and efficiency of the work of farmers, agricultural holdings and other market participants. So, let's consider the main changes for the agricultural sector:
- Introduction of agricultural notes
Law No. 3586-IX introduces agricultural notes as a new financial instrument. This mechanism allows farmers to attract investments against the collateral of future harvests. For example, farmers can obtain funds from investors to purchase fertilizers or machinery by pledging agricultural notes, which confirm their obligation to deliver a certain volume of products. However, this requires clear regulation and transparent conditions to reduce the risks of non-return of investments. - Changes in mineral taxation
Laws No. 4113-IX and No. 4015-IX clarify the procedure for determining the actual selling price of extracted minerals. For agricultural enterprises that extract water or sand for production needs, this may mean an increase in the tax burden. For example, the cost of using water resources increases due to new calculation coefficients. - Increasing environmental tax rates
Increasing environmental tax rates (up to 15% depending on emissions) will be a challenge for enterprises that use pesticides, herbicides, or other chemicals. This will encourage farmers to switch to more environmentally friendly technologies, but will require additional investments in modernization. - Supporting small farms
In addition to tightening regulation, the government has provided subsidies for small farmers. For example, in 2025, it is planned to provide grants for the development of farmer cooperatives in the amount of up to UAH 500,000, provided that environmental standards are met.
Changes in agricultural legislation can be both a challenge and an opportunity for businesses. To remain competitive, it is important to implement new requirements in a timely manner and anticipate the risks of unreliable partnerships.
Lyudmila PRONCHUK,
teacher of economic disciplines
