Pensioners no longer have to pay an important tax, but not for everyone

Ukrainian elderly pensioners may not pay land tax, however, the exemption does not apply to all land plots. The State Tax Service reminded what areas are exempt from taxation, who needs to partially pay the tax and how to formalize the right to the exemption. This is reported by the State Tax Service of Ukraine.

Land tax for pensioners: who is entitled to the exemption

Elderly pensioners are exempt from paying land tax within the limits set by legislation. If the area of the land plot does not exceed established limits, no tax needs to be paid.

The exemption applies to:

• land plots for personal farming up to 2 hectares;
• household plots in cities – up to 0.10 hectares;
• in towns – up to 0.15 hectares;
• in villages – up to 0.25 hectares.

If the area exceeds these norms, the exemption is not fully canceled. Tax will only need to be paid for the part of the land plot that exceeds the legally established limit.

How to obtain exemption from land tax

To receive the exemption, a pensioner needs to contact the territorial body of the State Tax Service at the location of the land plot.

When applying, it is necessary to provide a pension certificate confirming the right to exemption from tax payment.

In addition to elderly pensioners, the following persons can benefit from this exemption:

• war veterans;
• military personnel;
• persons with disabilities of I and II groups.

What other benefits are available to certain categories of pensioners

The tax service also reminded about other state support for pensioners who worked and reside in rural areas.

This includes a 100% compensation for expenses on communal services, liquefied gas, and solid fuel. Former teachers, medical workers, pharmacists, cultural workers, and agricultural sector employees are entitled to this assistance.

To receive compensation, one must have at least three years of experience in the relevant profession and work in that position until retirement.

Earlier, we reported on all benefits for pensioners in 2026.