Who has the right not to pay land tax in Ukraine

In Ukraine, several categories of citizens can be exempt from paying land tax, including pensioners, veterans, large families, and people with disabilities. At the same time, foreigners do not have the right to receive land for free from the state or communities. This was reported by the «Judicial-Legal Newspaper» referencing the Main Department of the State Tax Service in Sumy region.

What legislation regulates land tax payment

Exemptions from land tax are regulated by the Tax Code of Ukraine (Article 281.1). Benefits are provided to support socially vulnerable groups who own land plots within established norms. 

Who can avoid paying land tax

• people with disabilities of I and II groups;

• families with three or more children under 18;

• pensioners by age;

• war veterans and individuals covered by the Law on «The Status of War Veterans, Guarantees of Their Social Protection»;

• victims of the Chernobyl disaster.

What are the land plot norms for tax benefits

• Personal subsistence farming – up to 2 ha.

• Residential buildings and economic buildings: up to 0.25 ha in villages, 0.15 ha in towns, 0.10 ha in cities.

• Cottage construction – up to 0.10 ha.

• Individual garage – up to 0.01 ha.

• Horticulture – up to 0.12 ha.

These norms also correspond to the sizes of plots that citizens of Ukraine can receive for free from the state or local communities according to Article 121 of the Land Code. Foreigners and stateless persons do not have such rights.

According to the State Tax Service, thousands of citizens have already taken advantage of the exemption from land tax payments. The benefits program is part of a broader social protection system that includes payments to veterans, support for large families, and compensation for disaster victims. 

Earlier, we reported which regions are leading in land tax revenues.