What are the legal consequences of not paying land tax?

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.