Land tax revenues in January-July increased by 13% compared to the corresponding period last year. Local budgets received UAH 28.8 billion in 7 months.
The largest land tax revenues were provided by payers from:
– Dnipropetrovsk region – UAH 5.3 billion;
– Kyiv – UAH 4 billion;
– Odesa region – UAH 2.5 billion;
– Lviv region – UAH 2.1 billion.
Land tax is paid for the actual period of ownership or use of land – from the moment of acquiring such a right until its termination.
If the owner of the land plot changes during the year, each person pays tax only for the period when the land was in his ownership or use.
For certain categories of citizens, the legislation provides for land tax exemptions.
Thus, the following are exempt from paying the tax:
– Persons with disabilities of groups I and II;
– Individuals raising three or more children under the age of 18;
– Pensioners (by age);
– War veterans and persons subject to the Law of Ukraine “On the Status of War Veterans, Guarantees of Their Social Protection”;
– Individuals who suffered as a result of the Chernobyl disaster.
The provided exemption does not apply to any area of the land plot, but only within the limits established by law. They are different for each type of land use, in particular:
– For running a personal farm – up to 2 hectares;
– For construction and maintenance of a residential building, outbuildings and structures (homestead plot): in villages – up to 0.25 hectares, in towns – up to 0.15 hectares, in cities – up to 0.10 hectares;
– For individual summer cottage construction – up to 0.10 hectares;
– For construction of individual garages – up to 0.01 hectares;
– For gardening – up to 0.12 hectares.
Owners of land or shares leased to a single tax payer of the 4th group are exempt from land tax for the period of lease. (State Tax Service)