The article is devoted to the study of the theoretical and legal foundations of the governmental support of agricultural business under the martial law. The current legislation in the field of the governmental support for agribusiness was analyzed. It was established that the central legislative act - the Ukrainian Law that is called "About Governmental Support of Agriculture of Ukraine" does not contain a definition of the concept of "governmental support of agriculture", has a significant number of amendments and a number of excluded provisions, which indicates the declarative nature of most norms, the lack of system and ineffectiveness of legal regulation in the specified field. The list of types of governmental support for agribusiness entities, such as financial, budgetary, credit, tax, organizational-regulatory, insurance, established at the regulatory and legal level, forms an idea of the sufficiency of providing agricultural commodity producers with governmental support for their successful implementation of economic activities, ensuring food security, development of rural territory However, most of the measures provided for by various types of governmental support do not find real implementation in the activities of agribusiness entities.
 Taking into account the full-scale military actions on the territory of Ukraine, the organizational structure of production in the field of agriculture, the structure of agricultural land use, the territorial location of agricultural producers, etc., has changed. Therefore, the expediency of developing the latest concept of governmental support for agribusiness entities, which will give an impetus to the use of the economic potential of rural areas, has been proven. The development of the newest concept of governmental support for agribusiness entities in the war and post-war period will provide an opportunity for the development of small-scale forms of management in agriculture, will contribute to food security, the formation of legal mechanisms for determining and financing strategic priorities of state support for agribusiness, taking into account the country's long-term socio-economic development.
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