Reservations for farmers in 2026: TOP 3 key changes in criteria

Ukraine has changed the criteria for reservations for farmers and the requirements for the status of a critically important enterprise. Find out what indicators of area, income, and salary are now required to confirm status in 2026

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At the end of last year, amendments to the Criteria for Determining Enterprises of Critical Importance to the National Economy were approved. The new rules directly affected the procedure for reserving employees in the agricultural sector. This was reported by the agroportal.ua portal.

The updates significantly increase the requirements for enterprises applying for critical importance status. For some companies, this means the need to urgently review performance indicators and prepare documents under the new conditions.

Increase in the minimum land area to 1,000 hectares

The most significant change was the doubling of the minimum area of agricultural land cultivated by the enterprise. Previously, 500 hectares were sufficient, but now at least 1,000 hectares are required.

This rule directly affects medium and small agricultural enterprises that previously met the criteria but may lose their right to critical importance status after the changes.

An alternative option is provided separately for fruit producers:

an enterprise can meet the criterion if it cultivates perennial plantations on an area of at least 50 hectares, provided that these plantations are on the company's balance sheet.

Increase in annual income requirement — UAH 40 million

The second key change was the doubling of the annual income threshold. Previously, an enterprise was recognized as critically important if it had an annual income of UAH 20 million or more. Now, this figure is at least UAH 40 million (net income from the sale of products, goods, works, or services).

The innovation will have the greatest impact on grain traders, who mainly confirmed their status through economic indicators. Now, for some of them, meeting the new requirements may become more difficult.

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Abolition of the personal income tax criterion

The third important change was the abolition of the possibility of obtaining the status of a critically important enterprise solely on the basis of personal income tax paid.

Previously, an enterprise could be recognized as critically important if the amount of personal income tax paid for the previous reporting quarter was at least UAH 324,000. This rule has been removed. This decision will most affect companies that:

● do not cultivate land,

● do not have significant annual income,

● operate in related areas (e.g., elevators).

New conditions for confirming the status of a critically important enterprise

To confirm its status, an enterprise in the agricultural sector must correspond to the main type of activity according to the Classification of Economic Activities (from the list in subparagraph 2 of paragraph 4 of the relevant order of the Ministry of Economy, Environment and Agriculture of Ukraine).

It must also meet one of the following three criteria:

● cultivate at least 1,000 hectares of agricultural land;

● have at least 50 hectares of perennial plantations on its balance sheet;

● have an annual income of at least UAH 40 million.

Changes to the mandatory requirements under CMU Resolution No. 76

The mandatory requirements set out in Resolution No. 76 of the Cabinet of Ministers of Ukraine have also been updated. The rule regarding the absence of tax arrears to the state and local budgets remains unchanged. At the same time, the requirement for the average salary of employees has been increased.

Due to the increase in the minimum wage in 2026, the minimum average salary for obtaining the status of a critically important enterprise is also increasing:

● in 2025 — UAH 20,000;

● from 2026 — UAH 21,617.50.

We remind you! Ukraine is updating its approach to military service, focusing on a contract model and additional guarantees for those who have already fulfilled their duty. The new decisions apply to both young contract soldiers and older citizens, changing the rules on deferrals, terms of service, and conditions for participation in the army during martial law. Read about who is now eligible for a 12-month deferral after their contract and under what conditions Ukrainians over 60 can serve in the military.

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