Land tax: Dnipropetrovsk region and Kyiv hold the lead

Press service of the State Tax Service of Ukraine, published 24 June 2026 at 09:35 Chapter: News

Payers transferred 19.9 billion UAH of the land tax to local budgets during January – May 2026. This is 13.6% more than in the same period last year, when budgets received 17.5 billion UAH.

This is additional 2.4 billion UAH, which is directed to supporting life of cities and towns.

Large industrial and economic centers of Ukraine traditionally demonstrate high financial activity. The top four leaders in terms of the land tax payments include:

- Dnipropetrovsk region – the absolute leader with an indicator of 3.7 billion UAH;

- Kyiv city – the capital transferred 2.8 billion UAH to the budget;

- Odesa region – provided 1.7 billion UAH;

- Lviv region – added 1.4 billion UAH.

Reminder:

Controlling authorities assess tax to individuals at the land plot location (including the land share/share) by May 1.

By July 1, the Tax Serice sends tax notification-decision together with a detailed calculation of the tax amount, which contains:

- cadastral number and area of ​​the land plot;

- tax rate;

- tax benefits.

Tax must be paid within 60 days from the date of receipt of notification.

If there are any doubts about correctness of the assessments, it is necessary to contact the controlling authority to make a data reconciliation. This involves checking the number and area of ​​land plots, application of benefits, size of the rate and amount of tax liability.

Application for reconciliation can be submitted in person or by mail, as well as electronically through the payer’s "Electronic cabinet" (cabinet.tax.gov.ua) using a qualified electronic signature. This service also provides access to viewing tax notifications-decisions.

If discrepancies are detected, the tax authority conducts a recalculation within 10 business days. After that, new notification-decision is sent to the payer, and the previous one is considered canceled.

Timely reconciliation of data allows to avoid errors in calculating land payments and ensures correctness of citizens’ tax obligations.