Land tax: local budgets have already received 29.7 billion UAH

Local budgets received 29.7 billion UAH of the land tax payments during January – August 2025. Payers transferred 14.5% or 3.7 billion UAH more to development of their communities than in the corresponding period last year. Then, revenues amounted to almost 26 billion UAH. 

Tax payment leaders:

- Dnipropetrovsk region – 5.2 billion UAH,

- Kyiv city – 4.2 billion UAH,

- Odesa region – 2.6 billion UAH,

- Lviv region – 2 billion UAH.

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

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

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

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