The article presents the results of an up-to-date scientific study of the problems of applying the program-targeted approach in the development of physical culture and sports in Ukraine during the period of martial law. The relevance of the work is due to the fact that during the period of martial law, the Ukrainian state, in accordance with the norms of the Basic Law of the state, must provide state guarantees of citizens' social rights. The purpose of the research is to determine the theoretical and practical approaches to the application of the program-target approach in the implementation of the national social program for the development of physical culture and sports in Ukraine during the period of martial law. It is emphasized that in Ukraine, the development of physical culture and sports is an established priority of state policy both in the period of sustainable development and in the period of crisis threats (the COVID-19 pandemic, war). It has been proven that at the level of implementation of the constitutional guarantees of the state, the sphere of physical culture and sports does not have an individualized legal anchoring in the Constitution of Ukraine. But it has the largest legal affiliation in the field of health care (Article 49 of the Constitution of Ukraine), and state guarantees are formulated as the state's care for the development of physical culture in Ukraine. The main characteristics of the state target program for the development of physical culture and sports are defined: sociality, state guarantee, interdisciplinary, polysubjectivity. At the same time, it has been proven that in the state targeted social program for the development of physical culture and sports, the role of several central executive bodies is declarative in nature, because their participation is not financed by the main manager of funds for the implementation of the program's activities. It is substantiated that the significant decrease in the integrated performance indicator of the implementation of the state social program for 2022, in comparison with previous years, is explained exclusively by the negative influence of the factor of full-scale war. It was determined that the implementation of the state targeted social program for the development of physical culture and sports correlates with the tasks of the WHO Global Recommendations for national governments regarding the development of physical activity for the health of the nation.