I inherited the land from my cousin.
According to clause 174.2.2. According to the Tax Code of Ukraine, objects of inheritance are taxed at the rate of 5 percent of the value of the object of inheritance (in your case, land) inherited by heirs who are not members of the testator's family of the first and second degrees of consanguinity.
First degree of kinship - parents, husband or wife, children of a natural person, including adopted children.
The second degree of kinship - brothers and sisters, her maternal and paternal grandparents, grandchildren.