Regarding land payment for individuals

Article 269 of the Tax Code of Ukraine (hereinafter – TCU) provides that payers of land payment are owners of land plots, land shares (parts), land users who, according to the law, have been granted use of land plots of state and communal property with permanent usage rights, and payers of rent – land users (tenants) of land plots of state and communal property on the lease terms.  

Taxation object of land payment is land plots that are owned, land shares (parts) that are owned, land plots of state and communal property in possession with permanent usage right and land plots of state and communal property, provided for use on the lease terms (Article 270 of the TCU).

Tax is paid by individuals within 60 days from the date of delivery of tax notification-decision (Paragraph 287.5 Article 287 of the TCU).

Territorial bodies of the State Tax Service have issued more than 7.7 million tax notifications-decisions on the land payment to individuals in the amount of 3.9 billion UAH as of 01.12.2023. Herewith, individuals-entrepreneurs have declared tax liabilities of land payment in the amount of 0.85 billion UAH.

Local budgets have received over 4.6 billion UAH of land payments from individuals according to results of conducted work as of December 21, 2023.

Please also note that tax legislation gives taxpayers right to apply in writing or in electronic form by the electronic communication means (in compliance with requirements specified in Paragraph 42.4 Article 42 of the TCU) to the controlling body at their registration place in the controlling body or at location of land plots, including right to which individual has as the owner of land share (part) for reconciliation of data on the size and number of land plots, land shares (parts) owned and/or used by the taxpayer, right to use benefit from the tax payment, taking into account provisions of Paragraphs 281.4 and 281.5 Article 281 of the TCU, amount of the land tax rate and accrued amount of land payment.

In case of discrepancies between data of the controlling bodies and data confirmed by the payer of land payment on the basis of originals of relevant documents or duly certified copies of such documents, in particular documents on the ownership right, use of benefit, as well as in case of a change in rate of land payment, the controlling body to which payer of land payment applied, shall within ten working days recalculate amount of tax (Paragraph 286.5 Article 286 of the TCU).