New rent tax declaration form for state-owned agricultural land plots has been introduced from January 1, 2026

Payers will submit new rent tax declaration form for state-owned agricultural land plots from January 1, 2026.

This applies to land plots that have been leased according to Article 120¹ of the Land Code of Ukraine.

Declaration is intended for declaring rent tax liabilities for state-owned land plots that:

- previously was in a permanent use by state enterprise;

- as a transformation result were transferred to a joint-stock company or a limited liability company, 100% of the shares (parts) in the authorized capital of which belong to the state;

- transferred to such successor on a leasehold basis for 50 years.

To include rent for such land plots, changes have been made to the Classification of budget revenues and new budget classification code has been introduced – 18011200.

New declaration form was approved by Order of the Ministry of Finance of Ukraine № 154 as of 14.03.2025, registered in the Ministry of Justice of Ukraine on 26.03.2025 under № 473/43879 (with changes).