Local budgets of Ukraine received 15.8 billion UAH of the land tax in January – April 2026, which is 14.3% more than in the same period last year. Additionally, budgets received almost 2 billion UAH.

Among the leading regions in revenues terms:

- Dnipropetrovsk region – 3 billion UAH;

- Kyiv city – 2.3 billion UAH;

- Odesa region – 1.4 billion UAH;

- Lviv region – 1.2 billion UAH.

Land tax is obligatory local payment and is a part of the property tax. It is paid by owners of land plots, land shares and permanent land users.

Tax is accrued for individuals by the controlling authorities at the land plot location. After that, payers receive tax notification-decision, on the basis of which payment is made. Amount must be paid within 60 days from the date of receipt of the notification.

Legal entities calculate land tax independently. To do this, enterprises submit declaration to the Tax Service by February 20 each year and independently determine payment amount based on area of ​​the land plot, normative monetary assessment and rates set by local councils. 

Who is entitled to benefits?

Legislation provides for exemptions from paying the land tax for certain categories of citizens. In particular, the following are partially or fully exempted:

- pensioners by age (within the specified area norms);

- persons with disabilities of groups I and II;

- war veterans and combatants;

- big families;

- citizens who suffered as a result of Chornobyl disaster.

Benefit is applied only within the established norms of the land plot and for its excess, the tax is paid in the general manner.

It should be emphasized that: even in case of failure to receive tax notification, obligation to pay the tax remains with the land owner, and assessment can be checked through the payer's Electronic cabinet.