Sold a plot of land: when to stop paying tax?

Land owners and land users pay land tax from the date of ownership of a land plot, and in case of termination of ownership or use, land tax is paid for the actual period of ownership of the land in the current year. Therefore, after the sale of the land plot, the land tax is not charged.

Land tax is paid by individuals within 60 days from the date of delivery of the tax notice-decision.

In addition, I would like to inform you that the land tax (for 2022) in 2023 must be paid by the owners of land plots (shares) and permanent land users - individuals and legal entities (Article 14.1.72 of the Tax Code of Ukraine, Article 269.1 of the PKU). However, due to Russia's armed aggression, land fees are temporarily not charged or paid for certain plots of land.