Main points
- People with disabilities of group 3 must pay land tax.
- Persons with disabilities of groups 1 and 2, parents with many children, pensioners, war veterans, and victims of the Chernobyl disaster are exempt from paying land tax.
Who doesn't pay taxes / Photo Unsplash
Permanent land users and owners of land in Ukraine are required to pay land tax. However, some categories are still not required to pay this type of land tax.
Who can avoid paying land tax?
Lawyer Larysa Kys told Channel 24 that land tax exemption applies to certain categories of citizens. These categories include people with disabilities, parents with many children, pensioners, war veterans, and victims of the Chernobyl disaster.
As of today, owners of plots in temporarily occupied territories are exempt from paying land tax.
Larisa Kys
Lawyer of the De Jure Law Firm
No tax is paid for land plots unsuitable for use due to the potential threat of their contamination by explosive objects, in the event that village, settlement, city councils, military administrations and military-civilian administrations adopt decisions to establish tax benefits for the payment of local taxes and/or fees in accordance with the procedure specified by this Code.
Who else is legally exempt from paying taxes?
In addition, based on paragraph 281.1 of Article 281 of the Tax Code of Ukraine, the following are exempt from paying land tax:
- persons with disabilities of the first and second groups;
- individuals raising three or more children under the age of 18;
- pensioners (by age);
- war veterans;
- individuals who suffered as a result of the Chernobyl disaster.
Accordingly, people with group 3 disabilities must pay land tax.
Larysa Kis reminds that benefits for paying land tax are not provided to individuals classified as category 4 victims of the Chernobyl disaster.
What types of land do not require payment of land tax?
Tax exemption applies to various types of land plots, depending on their purpose, such as for personal use, housing construction, gardening, etc. within the following limits:
- for personal farming – no more than 2 hectares;
- for the construction and maintenance of a residential building, outbuildings and structures (homestead plot): in villages – no more than 0.25 hectares, in settlements – no more than 0.15 hectares, in cities – no more than 0.10 hectares;
- for individual summer cottage construction – no more than 0.10 hectares;
- for the construction of individual garages – no more than 0.01 hectares;
- for gardening – no more than 0.12 hectares.
Please note! At the same time, owners of land plots, land shares and land users are exempt from paying tax for the period of validity of the single tax of the fourth group, provided that the land plots and land shares (shares) are leased to a payer of the single tax of the fourth group.
Who owns the land on which a private house stands?
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Ukrainian legislation provides that when a house is sold, ownership of the land plot automatically transfers to the new owner.
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Foreigners and stateless persons can obtain ownership of non-agricultural land plots by purchasing real estate located on these plots.