Main points
- Pensioners are exempt from paying land tax, but must apply for the exemption by May 1 of the current year.
- The application for the benefit is submitted with copies of the passport, identification code, pension certificate, and a document confirming the right to land.
Land tax / Photo by Pixabay
Land tax is mandatory for landowners and permanent land users. However, some categories of pensioners are exempt from paying 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 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.
Please note! 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 to get benefits?
The benefit 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.
Do people with disability group 3 have to pay land tax?
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People with disabilities of group 3 must pay land tax, unlike people with disabilities of groups 1 and 2.
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Exemption from paying land tax is provided for certain categories, including parents with many children, pensioners, war veterans, and victims of the Chernobyl disaster.