Is it possible to get tax relief for land tax if the land ...?

Good day.

There is NO direct provision of the law that provides land tax relief on the grounds that the land is used for business activities.

The list of benefits for individuals is established in Art. 281 of the PKU.

The following are exempt from land tax:

• persons with disabilities of the first and second groups;

• natural persons raising three or more children under the age of 18;

• pensioners (by age);

• war veterans;

• natural persons who suffered as a result of the Chernobyl disaster.

Exemption from payment of land tax applies to land plots of each type of use within the limits of the established norms:

• for running a personal peasant farm - no more than 2 hectares;

• for the construction and maintenance of a residential building, farm buildings and structures (homestead: in villages - no more than 0.25 hectares, in towns - no more than 0.15 hectares; in cities - no more than 0.10 hectares ;

• for individual cottage construction - no more than 0.10 hectares;

• for the construction of individual garages - no more than 0.01 hectares;

• for horticulture - no more than 0.12 hectares.

Owners of land plots, land shares (shares) and land users who are included in the fourth group of the unified tax, can be exempted from paying land tax for the period of validity of the unified tax, if they lease the land plots and land shares to a payer who also is included in the fourth group of the single tax, according to clause 281.3 of the Tax Code of Ukraine.