Indexation coefficient of the normative monetary evaluation of lands: what should farmers consider in their declaration

To calculate tax liabilities in 2026, the 1.08 indexation coefficient of the normative monetary evaluation of lands for 2025 will be applied. It is the same for all categories of lands and types of land, including agricultural.

With this indicator in mind the single tax payers of the fourth group – agricultural producers will determine the tax base. For them, it is the normative monetary evaluation of 1 hectare of agricultural land (arable land, hayfields, pastures, perennial plantations), indexed as of January 1 of the base tax year, according to the Tax Code of Ukraine.

The same approach is applied to water fund lands (inland water bodies, lakes, ponds, reservoirs): taxation base is the normative monetary evaluation of arable land in the Autonomous Republic of Crimea or the corresponding region, taking into account indexation coefficient.

As follows, submitting tax declaration for the fourth group of the single tax for 2026, the 1.08 coefficient will be used to calculate annual tax amount.

At the same time, determining the minimum tax liability for 2025, which is declared as a part of the declaration for 2026, another indicator is used – indexation coefficient for 2024 in the amount of 1.12, which also applies to all categories of land and types of land, including agricultural land.