The National Bank of Ukraine has reinstated the requirement for banks to form so-called capital buffers – an additional financial reserve that will help banks operate more stably in the event of economic crises. The new rules will come into effect on January 1, 2027. This was reported by the NBU, according to UNN.
Details
This refers to a reserve of funds that banks must accumulate to have a safety margin during difficult periods. Such a reserve allows financial institutions to continue lending even during economic turmoil.
According to the regulator's decision, all banks must create a capital conservation buffer of 2.5% of their assets. For the largest banks, which are important for the financial system, a systemic importance buffer will additionally apply – from 1% to 2%.
The National Bank explained that such buffers were not used in Ukraine before. Instead, increased requirements for the minimum capital level of banks were in effect. Now these rules are changing to bring the Ukrainian banking system closer to European Union standards.
According to the new rules, from 2027, the minimum capital requirements for banks will be:
- 8% – for total regulatory capital;
- 6% – for Tier 1 capital;
- 4.5% – for Common Equity Tier 1 capital.
The NBU emphasizes that banks will have enough time to prepare for these changes. The transition period until 2027 will allow financial institutions to adapt without a negative impact on lending to the economy.
The new rules were approved by the resolution of the National Bank's board dated March 4, 2026, and will come into force at the end of 2026.
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