Main points
- The amount of land tax in Ukraine is calculated based on data from the state land cadastre and other title documents using the electronic service of the State Tax Service or through tax notices-decisions.
- Individuals can independently calculate the land fee, taking into account the area of the plot, the normative monetary assessment and tax rates, or use the help of control bodies to verify data and correct inaccuracies.
What land tax to pay / Photo by Pexels
In Ukraine, landowners and permanent land users are required to pay land tax regularly. However, not everyone knows how to determine its amount on their own, although it is quite simple to do.
How to calculate the amount of land tax?
Lawyer Maryna Barabash told Channel 24 that land tax is a mandatory payment levied on owners of land plots and land shares (shares), as well as permanent land users. The land tax is part of the property tax and, accordingly, is paid into the local budget.
The procedure for calculating land tax, according to the lawyer, is established in Article 286 of the Tax Code of Ukraine, according to paragraph 286.1 of which the basis for calculating land tax is:
- state land cadastre data;
- data from the State Register of Real Property Rights to Real Estate;
- data on certificates of rights to land shares (shares);
- decision of a local government body on the allocation of land plots in kind (on the ground) to owners of land shares (shares);
- data from other legal documents certifying the right of ownership or the right to use a land plot, the right to land shares (shares);
- data from the List of territories in which hostilities are (were) being conducted or temporarily occupied by the Russian Federation, determined in accordance with the procedure established by the Cabinet of Ministers of Ukraine.
The amount of land tax can be found out as follows:
- using the electronic service of the State Tax Service of Ukraine “Calculator for calculating land payment from individuals”, available at the link https://tax.gov.ua/calculator/land
- by reviewing the generated tax notices-decisions regarding the amounts of tax liabilities accrued to individuals for land payments, in the “EC for citizens” menu of the private part of the taxpayer's Electronic Cabinet;
- by applying in writing or electronically by means of electronic communication to the control body at the place of their registration with the control bodies or at the location of the land plots with a corresponding application;
- independently carried out the calculation based on the norms of the Civil Code of Ukraine.
Marina Barabash,
lawyer at the law firm “Maxim Boyarchukov and Partners”
The electronic service of the State Tax Service of Ukraine “Calculator for calculating land payments from individuals” allows you to quickly and easily determine the amount of land payments from individuals (land tax and rent for land of state and/or municipal ownership).
How to calculate land fees for individuals?
To calculate the annual land payment for individuals, the following information is required:
- area of land plot;
- normative monetary value of a unit of area, taking into account the indexation coefficient;
- land tax rate (in accordance with the decision of the local government body);
- rental rate for a land plot owned by the state and/or municipal authorities (according to the lease agreement);
- the number of months the land plot has been owned or leased.
Marina Barabash notes that the formula for calculating land payments from individuals for the year is as follows: the area of the land plot multiplied by the normative monetary value multiplied by the rental rate for the land plot.
- The State Tax Service web portal provides a link to summarized information on the amount and date of establishment of local tax and/or fee rates in the relevant territories, as well as on tax benefits established in the relevant territories, which are provided electronically by local government bodies.
- Summary information on the amount and date of establishment of local tax and fee rates in the relevant territories, as well as on the established tax benefits that will be in effect in 2025, is posted at the link.
How else can I get information about the amount of land tax?
The calculation of land payment amounts to individuals is carried out by control bodies (at the location of the land plot, including the right to which the individual has as the owner of the land share (share)), which send the taxpayer a tax notice-decision on tax payment together with a detailed calculation of the tax amount by July 1 of the current year, which, in particular, but not exclusively, must contain the cadastral number and area of the land plot, the amount of the tax rate and the amount of the tax exemption.
Please note! You can find out the amount to pay for land in the Taxpayer's Electronic Cabinet using a qualified electronic signature. Individuals can view the generated tax notices-decisions regarding the amounts of tax liabilities accrued to them for land payments in the “EC for citizens” menu of the private part of the Electronic Cabinet, which can be accessed at: http://cabinet.tax.gov.ua, as well as through the DPS web portal.
If a taxpayer owns several land plots or has the right to several land shares (units) for which data reconciliation is required, such taxpayer has the right to apply to the control body at his place of registration with the control bodies or at the location of any of such land plots, in particular the right to which the individual has as the owner of the land share (unit).
Land tax payers have the right to apply in writing or electronically by means of electronic communication (in compliance with the requirements specified in paragraph 42.4 of Article 42 of the Civil Code of Ukraine) to the control body at their place of registration with the control bodies or at the location of land plots, in particular the right to which an individual has as the owner of a land share (share), to conduct a data reconciliation regarding:
- the size of the areas and number of land plots, land shares (shares) owned and/or used by the taxpayer;
- the right to use the tax exemption, taking into account the provisions of paragraphs 281.4 and 281.5 of Article 281 of the Tax Code of Ukraine;
- the size of the land tax rate;
- the accrued amount of land payment.
What to do if inaccuracies are found?
Marina Barabash said that if discrepancies are found between the data of the control bodies and the data confirmed by the land tax payer on the basis of the originals of the relevant documents or duly certified copies of such documents, in particular documents on the right of ownership, use of the benefit, as well as in the event of a change in the land tax rate, the control body to which the land tax payer has applied shall, within ten working days, recalculate the tax amount and send (hand over) to him a new tax notice-decision together with a detailed calculation of the tax amount. The previous tax notice-decision shall be considered canceled (withdrawn).
Land tax payers (except individuals) independently calculate the amount of land tax each year as of January 1 and no later than February 20 of the current year submit to the relevant control body for the location of the land plot a tax declaration for the current year with a breakdown of the annual amount into equal monthly installments. When submitting the first declaration (actual start of activity as a land tax payer), an extract from the technical documentation on the normative monetary valuation of the land plot is submitted together with it, and subsequently such an extract is submitted in the event of approval of a new normative monetary valuation of the land,
– says the lawyer.
You can calculate the approximate amount of land tax yourself by referring to the norms of the Land Tax Code of Ukraine.
What basis is needed to calculate the amount?
According to Article 271 of the Tax Code of Ukraine, the basis for calculating land tax is:
The normative monetary valuation of a land plot taking into account the indexation coefficient determined in accordance with the procedure established by this section.
The tax rate for land plots, in particular the rights to which individuals have as owners of land shares (shares), the normative monetary assessment of which has been carried out, is set at no more than 3 percent of their normative monetary assessment, for public lands – no more than 1 percent of their normative monetary assessment, for agricultural lands – no less than 0.3 percent and no more than 1 percent of their normative monetary assessment, and for forest lands – no more than 0.1 percent of their normative monetary assessment.
The tax rate is set at no more than 12 percent of their normative monetary valuation for land plots that are in permanent use by business entities (except for state and municipal forms of ownership),
– notes Marina Barabash.
The decision of the councils on the normative monetary valuation of land plots is officially published by the relevant local government body by July 15 of the year preceding the budget period in which the normative monetary valuation of land or changes are planned to be applied (planning period).
The area of a land plot for which a normative monetary valuation has not been carried out.
Land tax rates for land plots, including the rights to which individuals have as owners of land shares (shares), the normative monetary valuation of which has not been carried out, are established in Article 277 of the Civil Code of Ukraine.
Important! Since calculating the amount of land tax yourself is quite complicated, it is possible to use alternative options for finding out the amount of land tax, listed above, which are more accurate and faster.
How to correct the boundaries of a land plot in Ukraine?
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Errors in the State Land Cadastre can lead to overlapping land plots, which complicates their registration and disposal.
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Correction of errors is possible with the consent of neighbors and the development of technical documentation, but in the event of disputes, issues are resolved in court.