Different land tax rates will apply for mining enterprise sites from October 1 to 4, 2025

Taxation procedure of land plots provided to mining enterprises for the extraction and development of mineral deposits will change from October 1, 2025.

Law of Ukraine № 4536-IХ as of 16.07.2025 made changes to the Tax Code of Ukraine, which established separate land tax rates for such plots:

- 8 % from the normative monetary evaluation – if the plot has a normative evaluation;

- 12% of the normative monetary evaluation of arable land in the Autonomous Republic of Crimea or region – if evaluation of a specific plot has not been carried out.

However, special tax procedure applies to these lands – 25% of the specified rates are actually applied. This means that the real rates will be:

- 2% - for plots with evaluation;

- 3% - for plots without evaluation.

That is, the actual tax burden will not exceed limits established by the Tax Code (3% and 5%, respectively).

Please note that the new rules will only be in effect from October 1 to 4, 2025.

This is due to the fact that the Law of Ukraine № 4577-IХ as of 21.08.2025, which returns Articles 274 and 277 of the Tax Code to their previous wording, will come into force on October 5, 2025. Changes provided for by the Law № 4536-IХ will cease to be valid a few days after their introduction.

Since the taxation base for land plots will change within a short period (01.10.2025 – 04.10.2025), the land tax payers are required to clarify their tax obligations.

Clarifying tax declaration should be submitted not later than November 20, 2025 (Paragraph 286.4 Article 286 of the Tax Code of Ukraine).

For reference.

By the Law of Ukraine № 4536-IХ of July 16, 2025 “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine in connection with adoption of the Law of Ukraine “On the integrated prevention and control of industrial pollution” and in order to improve certain provisions of tax legislation”, Articles 274 and 277 of the Tax Code of Ukraine were added with new paragraphs, according to which separate land tax rates were established for land plots provided to mining enterprises for extraction of minerals and development of mineral deposits.