Ukrainians own movable or immovable property must pay a mandatory payment or tax to the state. The landowners are required to pay land tax annually, except as required by law. The objects of taxation are:
✅ land plots owned or used
✅ land shares (shares)
Who is entitled to benefits?
The supervisory authorities calculate the amount of the compulsory land tax and send or deliver to the payer a notification-decision at the place of his registration by July 1 of the current year. Individuals must pay land tax within 60 days from the date of delivery of the notification-decision. There are land tax benefits for individuals. The following are exempt from tax:
📌 disabled persons of the first and second groups;
📌 persons raising three or more children under the age of 18;
📌 pensioners (by age);
📌 war veterans and persons subject to the Law of Ukraine “On the status of war veterans, guarantees of their social protection”;
📌 individuals recognized by law as victims of the Chernobyl disaster.
However, this land tax exemption applies to land for each type of use within the established limits.
