Ukrainian banks reduced capital due to loans: what are the indicators at the beginning of 2026

Capital status of Ukrainian banks at the beginning of 2026

According to НБУ: As of the beginning of 2026, Ukrainian banks have a sufficient capital reserve and meet their capital adequacy norms; however, the capital indicators have slightly decreased due to the increase in loans. As of January 1, 2026, the regulatory capital amounts to UAH 290.8 billion, which is UAH 22 billion or 8% higher than the figure on January 1, 2025.

The capital adequacy ratio in Ukrainian banks is 15.83%. In addition, the Tier 1 capital adequacy ratio is also recorded at 15.54%, indicating the stability of key financial indicators. The same ratio for Tier 1 core capital is also equal to 15.54%.

Impact of taxes on banks' financial results

It is important to note that in 2026, the income tax for banks has been increased to 50%. This may impact the financial results of credit institutions in the future. It is also worth mentioning that banks must comply with capital buffer requirements starting from the beginning of 2027, which requires additional efforts in capital planning and management.

The situation in the Ukrainian banking services market demonstrates a certain stability, despite the increase in the tax burden. High capital adequacy ratios indicate banks' readiness for potential financial challenges. However, the increase in income tax may pose a serious challenge for effective capital management, requiring banks to adapt to new conditions and seek ways to optimize expenses.