2026 promises to be challenging for Ukrainian agricultural producers. Economic instability, currency fluctuations, prices for fertilizers and fuel, as well as overall market pressures, demand a serious approach to financial planning. A well-structured budget is not only the key to preserving the business but also a chance to capitalize on seasonal opportunities with maximum efficiency.
Why you should start financial planning already in the fall
In the off-season, the farm can focus not on fieldwork but on strategic analysis. Now is the right time to assess the year’s results, forecast production volumes, review suppliers, set aside reserves for force majeure, and plan investments. The financial plan for 2026 is the basis for negotiations with banks, funds, suppliers, and partners.
Assessing last season’s results
Before planning the new year, summarize the financial results of the 2025 season:
- what one hectare of cultivation cost by crop;
- expenses for machinery, repairs, and fuel;
- how prices for crop protection products, fertilizers, and seeds changed;
- how much profit or loss each field generated;
- which investments paid off and which did not.
This analysis will be the starting point for forming next year’s budget.
Revenue forecasting: realistic, with a buffer
In an agricultural budget, it’s important to be cautious when forecasting revenues. Consider:
- average market prices (not peak);
- likely risks of purchase price declines;
- expected yields based on agrochemical analysis and weather forecasts;
- storage capacity and opportunities for delayed sales.
It’s good to include two scenarios in the budget: a base (realistic) one and a conservative one (minimum revenues + unforeseen expenses).
Optimizing expenses: where you can save—and where you can’t
Start planning the 2026 budget with expense items. They can be roughly divided into:
- Mandatory: seeds, CPPs, fuel and lubricants, rent, taxes;
- Variable: equipment upgrades, additional crops, consulting services;
- Investment: irrigation, elevator capacity, IT solutions.
Saving on crop protection products or fertilizers leads to lower yields. Instead, review approaches to storage, sales, partner selection, and financing tools.
Loans, installments, and financial instruments
The 2026 plan is hard to imagine without financial instruments. Today a farmer has several options:
- Installments: buy resources now and pay later from profits;
- Factoring: receive funds for future harvests;
- Bank lending: longer terms, but stricter collateral and reporting requirements;
- Leasing: machinery or equipment with monthly payments.
Online services like WEAGRO let you quickly, without paperwork or visits, arrange installments for up to 180 days—especially relevant in autumn and winter.
Currency and inflation risks
Budget for some expenses in foreign currency—for example, imported CPPs or machinery. Sharp exchange-rate swings can derail even the most disciplined farmer’s plans. To protect yourself:
- maintain part of your working capital in foreign currency;
- negotiate a fixed exchange rate with suppliers;
- create reserves for exchange-rate losses.
Inflation likewise affects fertilizer prices, logistics, and wages. A 10–15% budget reserve is a smart safeguard.
Labor costs and efficiency gains
In 2026, the minimum wage is expected to rise, increasing payroll pressure. Review team structure and invest in accounting automation, CRM usage, or agri-platforms. Some services are better outsourced (accounting, audit, financial monitoring) than kept in-house.
Read also: Winter equipment storage: tips and proven practices
Taxes and legislative updates
Monitor updates: changes to corporate income tax, personal income tax, lease rates, the military levy, or benefits for the agricultural sector can significantly affect your budget. In 2026, adjustments to single tax rates or tighter controls over cash turnover and sole proprietor operations are possible.
Regular consultations with an accountant or tax advisor are not an expense but a guarantee of financial stability.
Investing in resilience: more than just machinery
Planning should include not only production costs but also reserves:
- for risks (weather, market, political);
- for development (new directions, crops, processing);
- for productivity gains (innovation, precision agriculture, agri-analytics).
More and more farms are allocating part of their budgets to climate resilience: drip irrigation, cover crops, and bioproducts are turning from trends into necessities in 2026.
Read also: Autumn soil preparation: modern approaches and equipment
Conclusion
Financial planning for agribusiness is not just an annual routine. It’s a complex but essential tool that helps farmers adapt to instability and plan development with lower risk. 2026 will be a year of decisions: proactive planning or reacting to challenges. Those who prepare in advance will win.
