Which plots of land are exempt from land tax?

It has been established that for the period from March 1, 2022 to December 31 of the year following the year in which martial law was suspended or abolished, land fees (land tax; rent for state and communal property land plots) are NOT charged and paid :

• land plots located in the territories where hostilities are (were) taking place.

• land plots located in the territories temporarily occupied by the armed formations of the Russian Federation.

• land plots identified by regional military administrations as littered with explosive objects and/or on which there are fortification structures.

This provision of Law No. 2120 applies to:

• land shares (shares) and land plots in private ownership;

• land plots that are in use with the right of permanent use;

• leased land plots of state and/or communal ownership.