Land tax: this year’s revenues for 5 months exceeded the last year’s by almost 15%

Local budgets received 17.5 billion UAH of the land tax payments during January – May 2025. Payers directed 14.8% or 2.3 billion UAH more, to development of their communities than in the corresponding period last year. Last year, revenues amounted to almost 15.2 billion UAH. 

Tax payment leaders:

Dnipropetrovsk region – 3.1 billion UAH,

Kyiv – 2.6 billion UAH,

Odesa region – 1.6 billion UAH,

Lviv region – 1.2 billion UAH. 

Land tax is obligatory payment as a part of property tax. It includes land tax or rent for land plots owned by state and municipal entities.  

According to norms of the Tax Code of Ukraine, land owners and land users pay for land from the date of state registration of ownership or right to use land plot.  

In case of termination of such rights, the land tax is paid for the actual period of land ownership or use in the current year.

Read about calculation peculiarities and land tax payment during martial law at the link https://tax.gov.ua/en/new-about-taxes--news-/878698.html