Land tax payment in 2026: indexation coefficient of 1.08 is applied

Indexation coefficient of the normative monetary valuation of a land plot in 2026 (for 2025) is 1.08. It applies to all categories of land and types of land.

This information was provided by the State Service of Ukraine for Geodesy, Cartography and Cadastre according to requirements of Article 289 of the Tax Code of Ukraine.

How indexation coefficient is applied

- indexation coefficient is applied cumulatively;

- calculation of the land tax depends on the date of normative monetary valuation of land;

- application procedure is determined by Paragraph 289.2 Article 289 of the Tax Code of Ukraine.

Normative monetary valuation of land plot, taking into account indexation coefficient, is basis for the land tax. It is used to calculate rent amount for land plots of state and municipal property.

Indexation coefficients in the previous years

- 1996 – 1,703;

- 1997 – 1,059;

- 1998 – 1,006;

- 1999 – 1,127;

- 2000 – 1,182;

- 2001 – 1,02;

- 2005 – 1,035;

- 2007 – 1,028;

- 2008 –1,152;

- 2009 – 1,059;

- 2010 – 1,0;

- 2011 – 1,0;  

- 2012– 1,0;

- 2013 –1,0;            

- 2014 – 1,249

- 2015 – 1,433 (except for agricultural land), 1,2 (agricultural land)

- 2016 – 1,06 (non-agricultural land), 1,0 (agricultural land)

- 2021 – 1,1 (non-agricultural land), 1,0 (agricultural land)

- 2022 – 1,15 (except for agricultural land), 1,0 (agricultural land)

- 2023– 1,051 (for all land categories)

- 2024 – 1,12 (for all land categories)

Indexation of normative monetary valuation of lands for 2002, 2003, 2004 and 2006 was not carried out.