Who will be exempt from taxes on real estate and land in connection with the war?

Changes in taxation concern real estate in temporarily occupied territories and in zones of active hostilities taking place on the territory of Ukraine.

Persons whose immovable property is damaged or destroyed are exempt from real estate tax. Mandatory condition - all data about the object must be contained in the Register of damaged and destroyed property.

Properties with minor damage that are fit for habitation or use may also be exempt from taxation. This decision is made by village, settlement, city councils, military administrations or military-civilian administrations.

If the plot of land is located in the occupied territories or in the territories of active hostilities, natural persons do not pay a fee for the land for the entire year 2022, and legal entities - from March 1 until the end of 2022.

Also, the single tax of group 4 will not be paid from March 1, 2022 for land plots located in the territories of hostilities or occupied territories.

Owners and users of land in the de-occupied territories, which are contaminated with explosive objects, are exempted from charging the land tax, the single tax of group 4, the environmental tax, as well as the rent for such land plots. Decisions about this can be made by local councils, military/military-civilian administrations on the basis of an application from the taxpayer, and information about mined lands must be entered in the State Land Cadastre.