Exemption from land tax payment for land plots on which residential and/or non-residential real estate objects are located, destroyed as a result of hostilities, terrorist acts or sabotage due to russia's armed aggression against Ukraine, is extended to 2026.

Relevant changes are provided for by the Law of Ukraine № 4903-IX as of 09.06.2026. New norm entered into force on October 23, 2026.

How is exemption period determined?

Exemption from land tax payment is applied based on data from the State register of property damaged and destroyed as a result of hostilities, terrorist acts, and sabotage caused by armed aggression of the russian federation against Ukraine.

Exemption period begins on the first day of month in which destruction date of the real estate falls, as indicated in the Property register.

Exemption is valid:

- until the last day of month in which right to a newly constructed facility on this land plot is registered in the State register of real property rights; or

- until the last day of month in which martial law in Ukraine is terminated or abolished.

Therefore, owners of land plots on which residential or non-residential real estate was destroyed due to the war have right to be exempted from paying land tax for a period specified by the law.

More about the changes https://tax.gov.ua/zakonodavstvo/podatki-ta-zbori/mistsevi-podatki/plata-za-zemlyu--u-skladi-podatku-na-may/komentari-fahivtsiv/1064495.html