From October 1, 2025, the rules for paying land tax are changing: what to do

The State Tax Service has informed Ukrainians about the introduction of new rules for paying land tax when the owner of the property changes. From October 1, 2025, a simplified procedure has been established to avoid double payment and ensure clear calculations with the budget.

If the obligation to pay land tax passes to another person due to the change of the property owner, the amounts already paid by the previous user may be taken into account when the new user pays for the land plot. This is possible provided that the new owner compensates the previous payer for the amount paid based on the conclusion of the controlling body.

The law of July 16, 2025, which came into effect on October 1, amended the Tax Code and other regulations. According to Article 120 of the Land Code, when purchasing a house or other building, the ownership rights to the land plot under this object automatically pass to the new owner.

Start of payments for land tax

The ownership or use of the land plot takes effect from the moment of state registration. Owners and land users are required to start paying land tax from the day the respective right arises. These new norms are aimed at simplifying the procedure of transferring the obligation to pay land tax, preventing double payment, and increasing the transparency of financial relations with the budget, warns the STS.

The State Tax Service in Ukraine has announced the introduction of a simplified procedure for paying land tax during the transition of property rights to new owners. Legislative changes contribute to avoiding double payment and ensure greater transparency in financial relations.