Regarding accrual of land tax by individuals

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

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

Accrual by individuals is carried out by controlling authorities (at the land plot’s location), including right to which individual has a right as owner of land share (part), which are sent to the tax payer in manner specified by Article 42 of the Code of, by July 1 of the current year, tax notification-decision on payment of tax in form established according to procedure defined by Article 58 of the Code, together with a detailed calculation of tax amount, which, in particular, but not exclusively, must contain cadastral number and area of ​​the land plot, amount of tax rate and amount tax benefits (Paragraph 286.5 Article 286 of the Code).

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

Territorial bodies of the State Tax Service have issued more than 8 million tax notifications-decisions on the land tax payment to individuals in the amount of 4.4 billion UAH as of 01.07.2024.

According to results of work, as of July 1, 2024, local budgets received land tax payments from individuals in the amount of more than 1.7 billion UAH.

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

In case of discrepancies between data of the controlling authorities and data confirmed by the land tax payer 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 the amount of land tax rate, the controlling authority to which the land tax payer applied shall, within ten working days, recalculate amount of tax (Paragraph 286.5 Article 286 of the Code).