How is the land tax rate determined?

The tax rate for land plots, including those to which natural persons have the right as owners of land shares (shares), the normative monetary valuation of which has been carried out, is set at the rate of no more than 3 percent of their normative monetary valuation,

for public lands — no more than 1 percent of their normative monetary value,

for agricultural land — not less than 0.3 percent and not more than 1 percent of their normative monetary value,

for forest lands — no more than 0.1 percent of their normative monetary value.

The tax rate is set at the rate of no more than 12 percent of their normative monetary value for land plots that are in permanent use by economic entities (except for state and communal forms of ownership).

Land tax rates for land plots, the normative monetary assessment of which has not been carried out, are established:

for land plots located outside the boundaries of settlements or within settlements - in the amount of no more than 5% of the normative monetary value of a unit of arable land in the Autonomous Republic of Crimea and in the region,

for agricultural land - not less than 0.3% and not more than 5% of the normative monetary value of a unit of arable land in the Autonomous Republic of Crimea and in the region,

for forest lands - no more than 0.1% of the normative monetary assessment of arable land in the AR of Crimea and in the region.