On 25 February 2026, Resolution No. 216 of the Cabinet of Ministers of Ukraine dated 18 February 2026 came into force, approving updated criteria for assessing the admissibility of state aid to business entities for scientific research, technical development and innovation activities.
The criteria set out the conditions for the admissibility of state aid for the implementation of scientific and technical projects, the development of research infrastructure, testing and experimental infrastructure, the creation of innovation clusters, as well as the introduction of process and organisational innovations and support for the innovative activities of small and medium-sized enterprises.
The document also stipulates that state aid must, in particular:
- be provided to business entities with the aim of promoting economic activity in the field of scientific research, technical development and innovation;
- have a stimulating effect;
- cover a clearly defined list of eligible expenses of business entities;
- be calculated in accordance with the conditions set out in the criteria.
The criteria also define eligible expenses that are subject to reimbursement: salaries of hired personnel, depreciation of tools, equipment and buildings, purchase of patents and licences, payment for research under contracts and consulting services.
The document separately provides for support for small and medium-sized businesses: the state is ready to compensate up to 50% of the costs of innovative activities, and expenses for consulting services on innovation and innovation support services can be reimbursed up to 100%, provided that the amount of aid does not exceed € 220,000 over a three-year period.
We will closely monitor further developments in this area and report on them in the future Legal News.
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