The National Bank of Ukraine published its Q3 2025 Banking Sector Review, highlighting rapid growth in hryvnia lending as the main driver of banking sector asset growth for a third consecutive quarter, alongside improving portfolio quality and easing loan rates. The review also signals upcoming supervisory policy decisions on the timing for activating capital buffers and a planned review of the approach to maximum large exposure per counterparty. Loan penetration to GDP has been accelerating for three quarters, with net corporate loans at 8.4% of GDP and retail loans at 3.2%. Corporate lending expanded across private companies and some state-owned enterprises, particularly in trade, financial services, machine building, agriculture, energy, and food, with the fastest portfolio growth at state-owned banks; long-term corporate loans exceeded 25% of the net hryvnia corporate portfolio. Growth was mainly outside state support schemes, reducing subsidized loans to 27.4% of the hryvnia corporate portfolio, while defense-industry loans under state support reached about UAH 5 billion; unsecured lending dominated retail portfolios, and mortgages rose to 13.4% of retail loans. Asset allocation shifted toward domestic government securities as holdings increased for the first time since the start of the year, while certificates of deposit declined; liabilities grew mainly on retail deposits, with term deposits at 33.9% and retail deposit dollarization down to 33.6%. The non-performing loan ratio fell to 25% (14.3% excluding legacy state-owned bank NPLs from the 2015–2017 reform), Q3 profit totaled UAH 39.9 billion, and market rates on hryvnia business loans eased from 16% in July to 15.3% in September. The NBU intends to determine by year-end the timeline for activating the capital conservation buffer and the systemic importance buffer, and to review by year-end its approach to assessing the maximum large exposure per counterparty (LEX). The review also notes that a proposed increased profit tax rate of 50% in 2026, if adopted, may challenge the sector by weighing on sustainability, lending activity, investment attractiveness, and state-owned bank privatization prospects.