What is MPZ?

The minimum tax liability is the minimum amount of the tax liability for the payment of taxes, fees, payments, the control over the fulfillment of which is entrusted to the control bodies related to the production and sale of one's own agricultural products and/or with ownership and/or use ( lease, sublease, emphyteusis, permanent use) of land plots classified as agricultural land, calculated in accordance with the PKU. The amount of tax levies determined for each of the land plots, the right of use of which belongs to one legal entity or individual, including an individual entrepreneur, is the total minimum tax liability. This is determined by paragraph 14.1.114-2 of the Tax Code of Ukraine.