The Ministry of Community and Territorial Development of Ukraine, by Order No. 987 dated May 26, 2026, approved a new List of territories where hostilities are (were) taking place or which are temporarily occupied by the Russian Federation. The list took effect on June 5, 2026, and replaced the list approved by Order No. 376 of the Ministry of Community and Territorial Development of Ukraine dated February 28, 2025.
The new List was compiled in accordance with the requirements of Resolution No. 1364 of the Cabinet of Ministers of Ukraine dated December 6, 2022 (as amended by Resolution No. 120 of the Cabinet of Ministers of Ukraine dated January 28, 2026), taking into account the Codifier of Administrative-Territorial Units and Territories of Territorial Communities.
For each administrative-territorial unit, the following are specified:
- the code and name of the territory;
- the status of the territory (territory of potential hostilities, territory of active hostilities, or temporarily occupied territory);
- the start date and end date of the relevant status;
- the basis for classifying the territory into the relevant category.
The form of the List also includes a separate column regarding the functioning of information, electronic communications, and information and communications systems and resources in the relevant territory.
The updated List provides a clearer reflection of changes in the status of territories over time, which is of great importance for the application of tax incentives, land legislation, social security, state support for business, and other regulatory acts that link the occurrence of legal consequences to a territory’s status as a combat zone or temporarily occupied territory.
The List applies in cases where, in accordance with the requirements of the law, the emergence, change, or termination of rights and obligations is linked to the status of a territory where hostilities are (were) taking place or which is temporarily occupied by the Russian Federation.
The List is updated in accordance with the procedure established by Resolution No. 1364 of the Cabinet of Ministers of Ukraine.
You can view the new List by following the link.