Good day.
Land tax payers receive a decision notice from the regulatory authorities by July 1 each year, which contains the amounts they must pay.
After receiving the notification-decision, natural persons have 60 days to pay the land tax.
If the payer notices errors in the information about his land plot, he can contact the controlling authority with the original documents on the right of ownership for verification and corrections.
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Yes, it is possible to renounce ownership of a plot of land, which in turn will lead to the cancellation of the obligation to pay land tax for this land.
Voluntary relinquishment of land ownership is a right granted to private land owners in accordance with the legislation of Ukraine.
The procedure for voluntary relinquishment of ownership rights to a land plot is established by the Land Code of Ukraine.
In accordance with Article 142 of the Code, the owner of the land can voluntarily renounce the ownership of the land plot in favor of the state or territorial community by applying to the relevant authority.
Good day.
Land tax is a compulsory payment that is levied on the owners of land plots and land shares (shares), as well as permanent land users.
On March 17, 2022, changes were made to the tax legislation. According to these changes, until December 31 of the year following the year in which martial law is terminated, land tax and rent for land plots of state and communal ownership for lands and shares located in territories where hostilities are taking place, temporarily occupied by the armed forces of the Russian Federation and where there are fortifications or littered with explosive objects.
**There are also land tax benefits for legal entities of the following categories: **
Sanatoriums, spas and other places for health recovery owned by public organizations of the disabled, as well as rehabilitation facilities owned by associations of the disabled.
Enterprises and organizations founded by public organizations of the disabled and fully owned by them. At least half of workers with disabilities work in these places, and their wages account for at least 25% of the total labor costs.
Bases for training Olympic and Paralympic teams approved by the Cabinet of Ministers of Ukraine.
Educational institutions, cultural, scientific, medical and social institutions, as well as places for physical culture and sports, which are fully financed from the state or local budget.
Children's sanatoriums and places of rest that belong to non-profit enterprises, institutions and organizations registered by the regulatory body as non-profit. If the enterprise, institution or organization was excluded from the non-profit register, the tax must be paid the following month after the exclusion from the register.
State and communal centers for training Olympic teams.
If you are the owner of a plot of land, a land share (share) or a land user and you lease it to a taxpayer of the fourth group, you are exempt from paying land tax for the period of validity of the fourth group tax.
Also, local authorities can establish additional benefits for paying land tax. For example, in 2022, some local councils went to meet business and reduced or temporarily abolished local land taxes.