Main points
- Pensioners are exempt from paying land tax in Ukraine.
- To receive the benefit, you must submit an application to the tax authority by May 1 of the current year.
Who pays the tax / Photo Pixabay
Land tax in Ukraine is mandatory for all landowners and permanent land users. However, some categories of pensioners are not required to pay it.
Which pensioners may not pay land tax?
Lawyer Larysa Kys told Channel 24 that pensioners are exempt from paying land tax due to age. In addition to pensioners, some other categories of Ukrainians also have the privilege.
Larisa Kys
Lawyer of the De Jure Law Firm
The exception is if such a person owns several land plots of the same type of use, the area of which exceeds the limits of the maximum norms. In this case, the pensioner independently chooses for which land plots he will pay land tax, and to which – to apply the benefit.
In addition, the lawyer reminds that the application for the benefit is submitted by May 1 of this year to the State Tax Service of Ukraine at the location of the land.
According to Larisa Kis, the land tax rate varies in different settlements. In some communities, a “zero” tax rate is in effect, determined by decision of local government bodies.
How can I get tax benefits?
The tax exemption is not granted automatically. To apply for it, you must:
- Contact the tax authority at the location of the land plot
- Submit an application for benefits
- Provide copies of: passport; identification code; pension certificate; document confirming ownership or use of land.
How much will you have to pay for assigning a cadastral number to a plot in 2026?
-
Assigning a cadastral number to a land plot in Ukraine is a mandatory procedure that allows you to carry out various operations with it.
-
Although formally there is no fee for entering data into the State Registration System, the cost of the necessary documentation can range from 2 to 30 thousand hryvnias, depending on the circumstances.