Land tax revenues increased by 13% compared to the last year

Press service of the State Tax Service of Ukraine, published 20 August 2026 at 11:58 Chapter: News

Land tax revenues for January – July 2026 increased by 13% compared to the corresponding period last year. Local budgets received 28.8 billion UAH in 7 months. 25.5 billion UAH in 2025.

The biggest land tax revenues were provided by payers of:

Dnipropetrovsk region – 5.3 billion UAH;

Kyiv – 4 billion UAH;

Odesa region – 2.5 billion UAH;

Lviv region – 2.1 billion UAH.

Land tax is paid for the actual period of ownership or use of land – from the moment of acquisition of such right until its termination.

If owner of the land plot changes during the year, each person pays tax only for the period when the land was in ownership or use.

For certain categories of citizens, legislation provides for exemptions from paying land tax.

The following are exempted from paying the tax:

- persons with disabilities of groups I and II;

- individuals raising three or more children under the age of 18;

- pensioners (by age);

- war veterans and persons subject to the Law of Ukraine “On the status of war veterans, guarantees of their social protection”;

- individuals who suffered as a result of Chernobyl disaster.

Provided benefit does not apply to any area of ​​land, but only within limits established by the law. They are different for each type of land use, in particular for:

- running personal peasant farm – up to 2 hectares;

- construction and maintenance of a residential building, outbuildings and structures (homestead plot): in villages – up to 0.25 hectares, in settlements – up to 0.15 hectares, in cities – up to 0.10 hectares;

- individual summer cottage construction – up to 0.10 hectares;

- construction of individual garages – up to 0.01 hectares;

- gardening – up to 0.12 hectares.

Owners of land or shares leased to the single tax payer of the 4th group are exempted from the land tax for the lease period.