Main points
- In 2026, to book agricultural enterprises in Ukraine, enterprises must meet new criteria of the Ministry of Economy.
- To qualify for the status of a critical enterprise, you must have at least 1,000 hectares of agricultural land or an annual income of 40 million hryvnias.
Rules for booking farmers in 2026 / Collage of Channel 24
The mechanism for booking farmers in Ukraine has not changed, as the deferral still depends on the company's status as critical. However, in late 2025, the Ministry of Economy updated these criteria for the agricultural sector.
When is it possible to book farmers?
In particular, the requirements for land area and annual income have been increased. More details are provided in Order No. 3650 of December 22, 2025.
Firstly, the area of agricultural land for cultivation has been doubled. Secondly, the volume of annual income, i.e. net income from the sale of products – goods, works, services, has increased similarly. Thirdly, the requirement regarding the amount of personal income tax paid for the previous reporting quarter (not less than 324 thousand hryvnias) has been abolished.
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So, now to confirm the status of a critically important enterprise in the agricultural sector , two criteria must be met .
Criterion 1 – Conduct activities related to the production, processing and sale (export) of agricultural products, the main type of activity according to the specified KVEDs.
Criterion 2 – Meet one of the following three criteria:
- to cultivate agricultural land on an area of at least 1,000 hectares for agricultural activities;
- to cultivate perennial plantations on an area of at least 50 hectares for the production of fruit products that are on the balance sheet of the enterprise;
- be economically active with an annual income of at least 40 million hryvnias .
Please note! In 2026, the minimum average salary for obtaining the status of a critical enterprise also increased – to 21,617.50 hryvnia.
By the way, the procedure for booking conscripts for the period of mobilization and wartime is determined by Cabinet Resolution No. 76 of January 27, 2023.
How else has the booking mechanism changed?
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Ukraine has also improved the mechanism for reserving employees for defense-industrial complex enterprises. From now on, the Ministry of Defense's decisions will no longer include information on the number of conscripts.
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This takes into account the specifics of the sector's work in wartime and creates conditions for scaling up the production of critically important weapons.