The municipal budget has two sources of filling:
- 100% tax on expenses when you buying real estate and equivalent movable property that is located (registered) in the territory of a given locality.
- N% tax on expenses and N% tax on withdrawal of funds from the banking system of Ukraine from any financial transaction of a legal or natural person - the owner of real estate and movable property equivalent to it, if this property is located (registered) in the territory of this settlement. N = P (V/A). Where A is the total value of all the relevant assets (real estate and movable property equivalent to it) of the person carrying out the financial transaction. V - the total value of its assets in this locality, P - the statutory share of local budgets in the revenue of the consolidated budget of Ukraine.
- P% tax on expenses and P% tax on the withdrawal of funds from the banking system of Ukraine from any financial transaction of a legal or natural person who does not have assets in Ukraine, and the settlement is set as the default tax recipient by default. (By default, the tax recipient is indicated at his discretion by an individual or legal entity when opening a bank account). Where P is the statutory share of local budgets in the revenue of the consolidated budget of Ukraine.