Good day.
Land tax rates are set depending on the type of land plot and its normative monetary value.
Land tax rates for plots of land for agriculture, of which normative monetary valuation has been carried out - not less than 0.3% and not more than 1% of their normative monetary valuation.
Land tax rates for plots of land, the normative monetary assessment of which has not been carried out - not less than 0.3% and not more than 5% of the normative monetary assessment of a unit of arable land in the region.
It should also be noted that there is a relief in relation to land for agriculture.
Owners of such lands who use them for personal peasant farming are exempt from paying land tax - in the amount of no more than 2 hectares.
This benefit applies to the following persons: persons with disabilities of the first and second groups, natural persons who raise three or more children under the age of 18, pensioners, war veterans, natural persons who suffered as a result of the Chernobyl disaster.
If you were forced to move to other regions of Ukraine, it is advisable to submit an application as soon as possible for registration of persons who need housing for temporary residence. You submit the application in person to the local self-government body or the center for the provision of administrative services by filling out an electronic application form with the relevant official. If you personally cannot submit a relevant application, your representative can do it. The basis for this will be a written power of attorney certified in accordance with the procedure established by law.
You must also submit the following to the application:
copies of documents certifying identity and confirming Ukrainian citizenship. If the application is submitted by an authorized representative of the IDP, documents certifying the representative's identity and a copy of the power of attorney are presented;
a copy of the certificate of the internally displaced person on registration in the Unified Information Database on Internally Displaced Persons and copies of the relevant certificates of family members (if available);
copies of documents issued by the state registry of civil status acts or the court confirming your family relationships and all members of your family (birth certificate, marriage certificate, certificate of guardian or custodian, etc.);
a copy of the registration number of the taxpayer's account card;
copies of documents confirming the grounds for priority in providing internally displaced persons with residential premises from the fund. The fact of destruction or damage to the home, which led to the impossibility of using it for its intended purpose, is confirmed by your personal statement and that of your family members.
After submitting the relevant application, you will be issued with a description of the documents you submitted, signed by the official who accepted them.
Within one working day after the submission of the relevant application, the authorized registration body makes a decision to register you as a citizen in need of housing for temporary residence, or to refuse to register you.
You can also submit an application through the Unified State Web Portal of Electronic Services by identifying yourself with a qualified electronic signature.
It is worth noting that families with many children have the primary right to temporary housing; families with children; pregnant women; persons who have lost their ability to work; persons of retirement age from among those whose housing was destroyed or became uninhabitable as a result of Russia's armed aggression.
Good day.
If the land tax is not paid on time, the taxpayer will be subject to fines, depending on how long the payment is delayed.
If the delay is up to 30 calendar days, the fine will be 5% of the tax debt amount, and if the delay is more than 30 calendar days, the fine will be 10% of the tax debt amount .
It should be taken into account that in connection with the military aggression of the Russian Federation against Ukraine, changes were made to the Tax Code of Ukraine regarding the procedure for paying land tax.
According to these changes, from March 1, 2022 to 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 land and shares, are not subject to assessment and payment for lands located on territories temporarily occupied by the armed forces of the Russian Federation, as well as on lands littered with explosive objects and/or on which there are fortifications.