Ukrainian enterprises and individual entrepreneurs may receive a refund from the state budget for part of the funds spent on purchasing domestically manufactured industrial machinery and equipment. On November 4, the Ministry of Economy and Environment approved the first list of products eligible for compensation since the program was relaunched. It includes 309 items from 17 Ukrainian manufacturers.
What specific machinery can be purchased with state support, who is eligible for the payment, how to properly prepare the documents, and what deadlines must be met is explained by UNN.
How the compensation program works
The program operates within the framework of the state policy "Made in Ukraine." The buyer is reimbursed 15% of the cost excluding VAT after fully paying for the machinery, submitting the documents, and having them verified.
The support mechanism began operating in October 2024. The government extended it by Resolution No. 1325 of October 23, 2026. The program will remain in effect for the duration of martial law, but no later than September 30, 2028. The new procedure entered into force on October 27. The program's goal is to support the modernization of enterprises and demand for Ukrainian machine building. Previously, the lists included 1,546 items from 62 manufacturers. The new list will be gradually expanded.
What machinery is eligible for compensation
The equipment included in the list approved on November 4 includes:
- backhoe loaders;
- trailers and semi-trailers;
- road and municipal equipment;
- fire trucks and special equipment;
- buses and freight railway cars;
- passenger and freight elevators;
- concrete mixing plants;
- transformers and power equipment;
- paint booths;
- industrial furnaces;
- machines for laser cutting of metal.
The list includes products from 17 Ukrainian companies, including:
- JSC “Elvorti”;
- LLC “SPD PETROV”;
- LLC “SMART LINE”;
- LLC “SPETSKOMUNMASH”;
- SE “ENERGOSYSTEMY-LUDGER”;
- LLC “Kobzarenko Plant”;
- LLC “EVERLAST”;
- LLC “MASHZAVOD “TEKHNIKA”;
- LLC “KYIV PТО PLANT”;
- LLC “Karat-Liftkomplekt”;
- PE “Karmel”;
- PE “BIONTOP”;
- LLC “TITAL COMPANY”;
- LLC “4BUILD”;
- LLC “CHERNIHIVSKYI AVTOZAVOD”;
- LLC “POLTAVVAHON”;
- LLC “Aramis”.
It is important to understand that the state does not compensate the purchase of every machine bearing a Ukrainian brand. The specific model must be included in the Economy Ministry's official list at the time of its full payment. Another mandatory condition is a production localization rate of more than 40%. The manufacturer, model name, and approximate price can be checked in the list published on the ministry's website on November 5 pursuant to Order No. 2602.
Who is eligible for the 15% compensation
Participation in the program is available to private-law legal entities and individual entrepreneurs. Support is also specifically provided for municipal enterprises whose sole founder is a territorial community, as well as companies in which the community owns 50% of the shares or stock. For such buyers, an additional condition applies: the machinery must be purchased using funds received from their own business activities.
However, additional restrictions apply. In particular, the applicant must not be undergoing bankruptcy or liquidation proceedings or have tax arrears as of the date specified by the procedure. Compensation is also not available to entities actually operating in temporarily occupied territories or areas of active hostilities, unless an end date for the relevant status has been established for them.
Sanctions restrictions and the buyer's, its founders', or ultimate beneficial owners' ties to Russia, Belarus, and certain other jurisdictions, as provided for by the procedure, are also checked.
How to apply for compensation — step-by-step instructions
First, the buyer must find the required model in the official list and confirm whether the selected bank operates under the program. According to the state portal, 29 banks have joined the program, including PrivatBank, Oschadbank, Ukrgasbank, Ukreximbank, Raiffeisen Bank, and Kredobank. The full list of participating institutions was published on the "Made in Ukraine" platform. The machinery may be purchased directly from the manufacturer or its dealer. Payment must be made through an authorized bank, which will subsequently accept the application.
After making full payment and receiving the equipment, two main supporting documents must be prepared: a copy of the payment instruction or another document confirming full settlement with the seller, and a handover certificate. Together with the application, they are submitted to the same authorized bank through which the payment was made. The bank checks whether the model corresponds to the approved list, verifies the information specified in the documents and the purchase price. The price in the contract must comply with the rules governing deviations from the indicative price. After verification, the bank adds the buyer to the list of applicants for compensation.
By the 10th day of each month, banks submit the relevant lists to the ministry. There, the information is checked, including for tax debts, and a decision is made on the allocation of budget funds. After receiving the money from the state, the bank must transfer the compensation to the buyer’s current account within three business days. If there are insufficient funds for the payment in the current month, it is postponed until the following month.
How much can be received from the state
The compensation amounts to 15% of the price excluding VAT. For example, if the equipment costs UAH 1.2 million including VAT at a rate of 20%, its price excluding tax is UAH 1 million. Accordingly, provided that all program requirements are met, the enterprise may claim a refund of UAH 150,000.
There is also an upper limit on assistance for one buyer during a budget year: 10,000 minimum wages determined as of January 1. In 2026, the minimum wage is UAH 8,647, so the maximum compensation amounts to UAH 86.47 million.
When must the application be submitted
The new government procedure establishes specific deadlines that enterprises must not miss. If the equipment was fully paid for and purchased by December 1, 2026, the application and documents must be submitted by December 5, 2026.
For equipment purchased starting December 1, a different deadline applies: the documents may be submitted by April 1, 2027. However, compensation for such purchases will depend on the determination of budget allocations for the relevant period.
Can equipment be purchased on credit, and what is prohibited after the payment
The purchase may be paid for with credit funds, including under the state program "Affordable Loans 5-7-9%". At the same time, purchasing equipment under a leasing agreement does not qualify for this compensation. If an enterprise settles with the seller in installments, the date of purchase for the purposes of the program is considered to be the date of full payment.
The equipment received must be used for its intended purpose. For three years after the payment, it may not be sold or otherwise transferred, except in cases expressly provided for by the procedure. If the conditions are violated, the compensation must be repaid. In addition, the buyer may lose the right to participate in the program for the next three budget periods.
Before purchasing, it is advisable to compare the model with the list maintained by the Ministry of Economy and clarify the terms with an authorized bank.
Reminder
Earlier, UNN reported that the government had expanded the list of Ukrainian equipment that can be purchased with compensation of 15% of its value. Components for drones, logistics equipment, boilers and machine tools were added.