On September 25, 2025, the Antimonopoly Committee of Ukraine published clarification on the application of legislation in the field of state aid for the implementation of investment projects involving significant investments.
The document concerns the provisions of the Law of Ukraine “On State Support for Investment Projects with Significant Investments in Ukraine” and defines the specifics of providing state support to investors. The forms of support provided include tax incentives, exemption from import duties on new equipment, compensation for the costs of construction and connection of infrastructure facilities, as well as exemption from compensation for losses in forestry production.
Such projects may be implemented in strategic areas: manufacturing, biogas and biomethane production, logistics, scientific and technical activities, education, tourism, healthcare, etc. The amount of state support is determined in a special investment agreement and may not exceed 30% of the total investment.
The AMCU emphasized that state support must be provided in accordance with the provisions of the Association Agreement between Ukraine and the EU and comply with state aid legislation. Since such support may create competitive advantages for individual enterprises, it must be classified as state aid. If it is aimed at regional development, the conditions must comply with the Eligibility Criteria approved by Resolution of the Cabinet of Ministers No. 348 of April 18, 2023.