Over the past nine years, the Ukrainian economy has been developing in the context of partial occupation of its territories, violation of human and civil rights and freedoms, and seizure of state property. On February 24, 2022, a neighboring state invaded Ukraine, which led to the introduction of the legal regime of martial law in Ukraine. In the article, the author identifies the main approaches to regulating the economic situation in the temporarily occupied territories and determines what the State’s policy should be after their de-occupation. The author also examines the content and features of the concepts of occupation and de-occupation. The concept of Ukraine’s state policy on the temporarily occupied territories requires a detailed analysis, primarily of its legal framework, institutional mechanism, identification of problems and outlining of ways to solve them. This requires scientifically balanced and well-founded approaches, timely, coordinated and predictable actions by the public authorities of Ukraine, and consideration of positive international and national experience. The impact of the martial law regime on almost all spheres of public life, all areas of state policy, the legal framework and institutional structures for the implementation of state policy, and the forms and methods of work of state and local government bodies is obvious. There is a natural need to improve a significant number of existing legal acts of Ukraine and adopt new ones in this area. It is important to expand the range of entities responsible for ensuring the de-occupation of the temporarily occupied territory of Ukraine. The author emphasizes the need to define a system of legal means which can form the basis of a special economic regime both in the temporarily occupied territories and in the de-occupied territories. It is also important to eliminate the imbalances in the development of different regions of Ukraine, as well as to determine the priorities for restoring the economic system in the de-occupied territories.