Ukraine is preparing to resume civil air services. Risk assessments are already being carried out at two state-owned airports, and protective infrastructure is being prepared, while in the west of the country the possibility of launching the first cargo services is being considered. This could become an important step for the economy, international trade, and Ukraine’s return to the global transport system. At the same time, it will be of fundamental importance whether Ukrainian airlines themselves will be able to return to the Ukrainian market first, UNN writes.
Ukraine is preparing to resume air services
Ukraine’s Minister for Restoration, Infrastructure and Transport, Mykola Kalashnyk, said during an address to the Verkhovna Rada that the state continues to prepare infrastructure for the resumption of civil flights.
Regarding the work to restore air services: There are two state-owned airports where relevant risk-assessment work is being carried out; underground spaces and shelters are being prepared to enable the resumption of air services. In addition, there are municipal facilities located in other regions, namely in western Ukraine, for the launch of the first cargo services
This statement means that preparations for the resumption of air services involve not only assessing security risks but also equipping the infrastructure needed to protect passengers and airport personnel. The possibility of prioritizing the launch of cargo flights is also being considered, which would make it possible to gradually restore aviation logistics without simultaneously reopening full-scale passenger services.
Clearly, reopening the airspace requires ensuring an acceptable level of flight safety, developing mechanisms for responding to aerial threats, and coordinating civil aviation procedures with the military.
Despite the complexity of this task, the very fact that preparatory work is continuing indicates that the restoration of air services remains one of the priorities of the state’s transport policy.
Air services during wartime: the experience of Israel, Lebanon, and Iraq
International practice shows that armed conflicts do not always lead to a complete suspension of civil air services. Some countries continue to operate airports even amid the threat of missile strikes. However, in such cases, special security procedures are applied, flights are periodically restricted, and risks are continuously monitored.
One of the most illustrative examples is Israel. After the war in the Gaza Strip began in October 2023, a significant number of foreign airlines suspended flights to the country. At the same time, Israel’s national carrier, El Al, continued to provide international air services, adapting its routes to the security situation.
In January 2025, the Israel Civil Aviation Authority reported the restoration of regular air traffic management procedures and the gradual return of foreign carriers. At the same time, during the direct military confrontation with Iran in June 2025, the country temporarily closed its airspace and, after the ceasefire, resumed operations at Ben Gurion International Airport.
Another example is Lebanon. During the escalation of hostilities between Israel and Hezbollah in 2024, Beirut International Airport continued to receive and dispatch aircraft despite strikes on areas adjacent to the capital.
Lebanon’s national carrier, Middle East Airlines, conducted daily risk assessments, coordinated its operations with the relevant services, and adjusted flights depending on the security situation. In March 2026, despite another escalation and strikes near the airport, flights from Beirut were also operated.
Iraq has had a similar experience, with civil airports operating amid prolonged security threats. In particular, Erbil Airport periodically suspended operations because of missile and drone attacks, after which it resumed handling flights.
In addition, the European Union Aviation Safety Agency (EASA) warns of the high risks of using the airspace of the Middle East. EASA urged EU aviation to avoid the airspace of Bahrain, Kuwait, Qatar, the United Arab Emirates and the area over the Gulf of Oman due to the new flare-up in the conflict between the United States and Iran. A similar warning was issued regarding Israel, Jordan, Oman and Saudi Arabia.
This does not mean that Ukraine can automatically apply the experience mentioned above, since the intensity of Russian attacks is significantly higher. However, international experience demonstrates that under certain conditions, countries can maintain limited air connections even during wartime.
For Ukraine, the restoration of civil flights would have significance extending far beyond passenger transportation. It would accelerate logistics, reduce costs, attract investment and bring economic activity back to Ukrainian airports.
Cargo aviation could play a special role. Restoring air transport would make it possible to deliver goods, critically important components and humanitarian cargo more quickly. In addition, airport operations create demand for aircraft maintenance, ground-handling services, fuel companies and other enterprises connected with the aviation industry, which would make it possible to bring additional funds into the state budget.
Ukrainian airlines — the foundation for restoring air connections
No less important than the technical readiness of airports is the question of who exactly will operate the first flights after the opening of Ukrainian airspace.
With the start of Russia’s full-scale invasion, Ukrainian air carriers lost the ability to conduct commercial flights from Ukrainian airports, and a significant number of companies were forced to relocate their aircraft and operations abroad. Ukrainian carriers continue to operate cargo and passenger flights in other countries, participate in humanitarian and peacekeeping missions, cooperate with international organizations and foreign clients. International contracts enable companies to keep aircraft in operational condition, ensure their maintenance, and retain qualified crews, engineers and aviation specialists.
At the same time, even while operating outside Ukraine, air carriers continue to contribute to Ukraine’s state budget. During 2022–2025, enterprises in the aviation industry paid almost UAH 27 billion in taxes and fees. In addition, the fulfillment of international contracts ensures the inflow of foreign currency into Ukraine.
That is why, after the restoration of civil flights, it is fundamentally important to create conditions for the priority return of Ukrainian airlines to the domestic market. This is not about restricting competition or artificially removing foreign carriers, but about preserving the aviation industry and ensuring equal and predictable conditions under which domestic enterprises will be able to compete for routes and contracts.
The return of Ukrainian airlines would mean the restoration of jobs, increased tax revenues, greater demand for the services of Ukrainian repair enterprises and the gradual return of aviation infrastructure to full operation.
By contrast, a situation in which Ukrainian airports reopen but foreign carriers operate most of the flights could significantly limit the economic benefit of restoring air connections for Ukraine itself.
Tax disputes and criminal pressure on the aviation industry
The return of Ukrainian airlines requires more than simply opening the airspace. The state must resolve a number of problems that the industry has faced during the war. These include rising aircraft maintenance costs, difficulties with financing and insurance, the need to maintain international certification, as well as tax disputes that create additional risks for carriers.
One of the most pressing problems remains the treatment of lease payments for the use of aircraft and helicopters leased from foreign companies as royalties, which contradicts Ukrainian legislation and international law.
Starting in 2024, the State Tax Service and the Bureau of Economic Security began treating aviation leasing from non-residents as royalties. This led to criminal proceedings against at least five Ukrainian air carriers.
In accordance with international practice, airlines pay foreign aircraft owners for leasing their aircraft. However, the BES considers that airlines lease not air transport, but equipment, for which they must pay royalties.
Representatives of the aviation industry emphasize that this approach fails to take into account the economic substance of the transactions and the provisions of international treaties on the avoidance of double taxation. They insist on the need to clearly distinguish between lease payments and royalties and to apply the relevant provisions of international conventions and the Tax Code of Ukraine.
This problem could develop into a large-scale crisis for the entire civil aviation industry, since according to data from the State Register of Civil Aircraft of Ukraine, approximately 86% of the fleets of Ukrainian companies are leased.
The Ministry of Finance of Ukraine has begun work on developing a unified approach to applying tax legislation and international treaties on the avoidance of double taxation to lease payments made to non-residents. To this end, the Ministry of Finance is preparing a generalized tax consultation. The relevant Ministry of Finance departments responsible for tax policy and international taxation are involved in this work.
Representatives of the aviation industry expect that such a consultation will help establish a unified approach to the taxation of aircraft leasing, eliminate inconsistencies in law enforcement, and provide greater legal certainty for air carriers.
Ukrainian airlines that have managed to preserve their fleets, personnel, and international contracts during the full-scale war have the necessary experience to participate in the restoration of air connections. Whether Ukraine will be able to use the reopening of its airspace to restore its own aviation industry, rather than merely the infrastructure for foreign carriers to operate, will depend on how consistent the state policy on supporting the industry and resolving existing problems is.
Ukraine prepares to restore air connections: will domestic carriers be able to return05.10.26, 13:48