Land tax and exemption from payment: current information

In Ukraine, the issue of land tax and the right to benefits remains highly relevant for many categories of citizens, entrepreneurs, and organizations. Changes in legislation, rising land prices, and economic instability constantly prompt taxpayers to clarify grounds for exemption or discounts. This article analyzes who can benefit from land tax privileges today, what types of such benefits exist, and how to confirm your entitlement.
Key provisions of land tax
Land tax in Ukraine is a state-mandated payment charged to owners and users of land plots, regardless of ownership form. Its legal regulation is determined by the Tax Code of Ukraine, especially Chapter 288. The specifics of land tax are that the rate and accrual procedure may vary by region, local decisions, land type (agricultural, residential, or commercial), taxpayer category, and availability of benefits.
Land tax payer categories
Taxpayers include:
Individuals — citizens of Ukraine, foreigners, and stateless persons who own or use land plots.
Legal entities, including private, state, and municipal enterprises.
Permanent users of land — on state or municipal land.
Legal grounds for benefits
The right to land tax benefits is mainly set out in Articles 281 and 282 of the Tax Code of Ukraine. Since 2023, local authorities may set additional benefits for specific taxpayer categories or land types. This helps address regional specifics and community needs.
Main categories eligible for benefits

1. Individuals
   Pensioners (by age), persons with disabilities (groups I–II), war veterans, combatants, persons affected by the Chornobyl disaster.
   Persons with large families, guardians of minors.
   Some other categories according to local council decisions.
2. Legal entities
   Municipal enterprises, educational and medical institutions (state and municipal), public works or rescue services.
   Certain agricultural producers — e.g., agrarian businesses operating on state or municipal land.
   Religious organizations and charities (if such a benefit is provided locally).
3. State bodies and local governments
   Land in constant use by budget organizations or state authorities.
   Objects performing socially significant functions (schools, culture, sports, healthcare).
   Types of land tax benefits
   Benefits may include:
   Full exemption from land tax for certain lands, categories, or objects.
   Reduction of tax burden — lower rate, fixed payment, or partial cancellation.
   Temporary exemption (e.g., for internally displaced persons due to the war).
   Local authorities may establish both individual and general benefits for taxpayers or plots.
   Restrictions and conditions
   Not all plots and categories have an automatic right to benefits. Benefits apply only to land not used for business or to residential/homestead plots of defined size (usually up to 0.1 ha unless otherwise specified).
   Benefits do not extend to land leased or transferred to third parties for profit. For individual or social categories, documents confirming status are required: pension certificate, disability certificate, large family certificate, etc.
   How to obtain a benefit?
   Prepare documents confirming taxpayer status (pension, disability certificate, etc.).
   Submit the application to the tax authority (State Tax Service of Ukraine or local council).
   Ensure the plot matches the criteria — purpose, area, not used for business.
   Await the decision (review term — up to 30 days).
   Features for internally displaced persons and combatants
   Since 2022, IDPs and combatants are subject to a special legal regulation: local councils may fully or partially exempt them from land tax during martial law. Status confirmation and social protection registration are required.
   Court cases and special circumstances
   Courts frequently review disputes about benefits. Decisions depend on correct documentation and local council rulings. Important: when appealing tax authorities’ actions, provide all supporting documents and council findings.
   Practical tips for taxpayers
   Follow local council decisions: extra benefits may be introduced.
   Keep your proof of benefit status up to date.
   Consult lawyers or council legal advisors if you have queries.
   For disputes with tax authorities, prepare appeals with clear legal arguments and evidence.
   Conclusions
   Land tax relief is a proven tool for supporting vulnerable groups and promoting the development of residential, social, or municipal infrastructure in Ukrainian regions. The scope and terms depend on both statutory norms and local policy. Timely tracking of changes, keeping documents current, and consulting specialists are key.

Svitlana Krutorogova — attorney, Legal Company WINNER.