The main goal of this thesis is to analyze the impact of the Covid-19 pandemic on the budget of the local government, ie the City of Split. The budget is a factor that affects the growth and development of budget users, economic growth, quality, employment and other factors and aspects of the system. The budget seeks to meet the needs of all citizens, improve the quality of life and improve the characteristics of budget users. The budget of the City of Split is an act through which all planned annual revenues and receipts and all expenditures and expenses of the City in one fiscal year lasting from 1 January to 31 December are presented. Users of the budget of the City of Split represent city institutions that are financed from the city budget and operate under the supervision of the City of Split. Revenues and receipts of the budget of the City of Split are divided into three basic categories, namely: revenues from the sale of non-financial assets, operating revenues and receipts from financial assets and borrowing, in terms of budget expenditures and expenditures of the City of Split, they are also divided into three categories: expenditures for the acquisition of non-financial assets, operating expenditures, and expenditures for financial assets and borrowings. The Covid-19 pandemic affected the life of the whole world, including Croatia and the City of Split, and their budgets. The aim of this paper is to analyze the impact of the pandemic on the budget, revenues, receipts and plans of the City of Split and compare the budget from 2020 with the budgets from previous years and analyze the changes that have occurred.