Who can avoid paying land tax?

Land tax is a mandatory payment paid by owners and users of land plots. Its amount depends on the type of land, its location, and area.

According to Ukrainian legislation, land tax is paid by all categories of citizens, but disabled people of groups I and II, pensioners, war veterans and large families are entitled to a discount. With the beginning of the Russian-Ukrainian war, two more conditions were added: temporary occupation or contamination of the land (for example, mining). We understand the intricacies of land taxation together with the law firm “DE-YURE”.

— Owners of land in temporarily occupied territories are exempt from paying the tax, — explains the lawyer of the law firm “DE-YURE” Larisa Kis. — If the land plot is leased to single tax payers of group 4 (agricultural producers), they are exempt from land tax for the entire period while they pay the single tax. Also, land tax is not paid when city, village or settlement councils have adopted a relevant decision to establish benefits due to the danger of contamination of the site with explosive objects.

All changes in the use of land plots must be reported to the regulatory authorities in a timely manner.

Read the full text of the comment by the law firm “DE-YURE” on the Obozrevatel.com.ua website at the link.