The party has launched its economic policies promising tax and spending cuts.
Patrick O'Flynn, the party's economics spokesman, said it would re-allocate funds from international aid to boost defence spending, scrap inheritance tax and raise the 40% personal allowance.
Ten billion pounds would be cut from the foreign aid budget per year, Ukip said, with any leftover cash being spent on disaster relief.
If elected, Ukip would have to scrap a law passed by parliament earlier this month which enshrined in law that the UK spends 0.7 per cent of its national income on aid.
Standing alongside party leader Nigel Farage, Mr O'Flynn said: "It's astonishing to behold three other mainstream parties, particularly the Conservative party, eagerly chaining themselves to a GDP target for foreign aid giveaways while neglecting the first duty of government: Defence of the Realm."
Christian charities and a number of churches had campaigned for foreign aid to be put in the law books.
Speaking after it was passed in the House of Lord's last week Christian Aid Chair Rowan Williams said: "Giving aid is an extremely practical way of demonstrating our love for our neighbour in need. I have seen the vital difference that UK aid is making to the lives of some of the poorest people in the world.
"This law will make UK aid more predictable and more effective than ever. We also know that aid alone is not enough. Now this law is in place, we should continue to focus on tackling the root causes of poverty, such as climate change and tax dodging by multinational companies in the poorest countries in the world."