Economy March 18, 2026

IMF Delegation Begins Talks in Kyiv as Lawmakers Face Vote on Tax Hikes for Small Businesses

Negotiations focus on fiscal measures and structural reforms needed to unlock further tranches of IMF financing amid widening budget shortfalls and ongoing war spending

By Marcus Reed
IMF Delegation Begins Talks in Kyiv as Lawmakers Face Vote on Tax Hikes for Small Businesses

An International Monetary Fund mission opened discussions with Ukrainian officials on March 18 as the government seeks to secure additional funding contingent on implementing fiscal measures. Central items on the table include higher taxes for individual entrepreneurs and small businesses, steps to shrink the shadow economy, and tax changes for digital platforms. The talks come after a recent $1.5 billion disbursement under an $8.1 billion IMF programme, with future payments tied to meeting policy conditions amid a growing external financing requirement.

Key Points

  • An IMF mission opened talks in Kyiv on March 18 to discuss macroeconomic policy and structural reforms tied to future financial support.
  • The IMF disbursed $1.5 billion recently under an $8.1 billion programme; further tranches depend on Ukraine meeting conditional policy benchmarks.
  • Parliament faces pressure to approve tax hikes affecting about 250,000 individual entrepreneurs and small businesses, along with higher levies on digital platforms and reduced VAT exemptions; these measures intersect with defence-driven spending and dependence on foreign aid.

KYIV, March 18 - An International Monetary Fund mission began formal talks with Ukraine's government on Wednesday, focusing on macroeconomic policy and structural reforms that the Fund says are conditions for further financial support.

Priscilla Toffano, the IMF's representative in Ukraine, said in a statement that "The discussions will cover macroeconomic policies and key structural reforms." The visit comes after the IMF disbursed $1.5 billion last month as part of a new $8.1 billion lending programme; additional tranches are contingent on Ukraine meeting the programme's conditions.


Officials and economists in Kyiv stressed that the discussions are occurring against a backdrop of a rapidly widening budget deficit. With the conflict against Russia entering its fifth year, the government estimates it will need substantial external financing to cover the gap. Authorities and economists have put the external financing requirement for this year in a range between $45 billion and $52 billion.

Lawmakers and policy analysts said the mission is expected to press for measures aimed at raising revenue and improving the tax base. Specifically, the talks are likely to focus on increasing taxes on individual entrepreneurs and small businesses, reducing the size of the shadow economy, and creating a level playing field for commercial activity.


Kyiv's parliament is under pressure to approve a package of legislative changes by the end of March that would raise taxes for individual entrepreneurs and small businesses. Government officials estimate the changes would affect roughly 250,000 entrepreneurs. The draft measures also call for higher taxes on Ukrainian digital platforms and a reduction in value-added tax exemptions.

So far, parliament has delayed votes on several key provisions and has been unable to secure sufficient support for increases targeting digital platforms. Observers in Kyiv have noted the political difficulty of approving such measures amid wartime conditions.


Market and investment voices in the country have framed the vote as decisive for unlocking continued international support. "No IMF programme - no money," wrote Sergiy Fursa, a deputy director at Dragon Capital, on Facebook, arguing that parliamentary approval of the fiscal changes would be beneficial both for wartime survival and for laying foundations for a more effective economy.

Ukraine has implemented tax increases on one prior occasion since Russia's full-scale invasion on February 24, 2022. In December 2024 the government raised personal income tax rates as well as taxes on businesses and banks. Nonetheless, the combination of sustained defence spending and extensive frontline combat has left the fiscal position pressured beyond the relief those measures provided.


The bulk of state revenues are allocated to defence, while pensions, public sector wages, and other social expenditures remain dependent on foreign financial assistance. IMF backing is viewed as critical not only for stabilising Ukraine's macroeconomic and financial outlook but also for leveraging other forms of international support.

European Union funding is closely linked to the presence of IMF support. The EU has approved a 90 billion euro loan package for Ukraine, but implementation of that assistance has been delayed by Hungary's Prime Minister Viktor Orban, who has so far held up progress.

As Kyiv navigates the parliamentary process and negotiations with the IMF, the immediate fiscal choices lawmakers make will determine whether further disbursements under the current lending programme are forthcoming and how quickly other international financing can be mobilised.

Risks

  • Parliamentary delays or failure to approve the fiscal package could impede IMF disbursements and slow other international financing - impacting public finances, pensions, and public-sector wages.
  • Raising taxes on entrepreneurs and digital platforms may be politically unpopular and could face opposition, creating uncertainty for small businesses and the digital sector.
  • Continued high defence spending and a large external financing requirement ($45 billion to $52 billion) increase vulnerability to funding shortfalls if conditional financing is not unlocked.

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