Land tax payment: 37.9 billion UAH was received by local budgets

Press service of the State Tax Service of Ukraine, published 22 October 2026 at 09:33 Chapter: News

Payers transferred 37.9 billion UAH of the land payment in 9 months of 2026. This is 12.1% or 4.1 billion UAH more compared to the corresponding period last year.

The biggest amounts were received by the budgets of:

- Dnipropetrovsk region – 6.7 billion UAH,

- Kyiv region – 5.1 billion UAH,

- Odesa region – 3.3 billion UAH,

- Lviv region – 2.8 billion UAH.

Land tax is one of the important sources of local budgets, as funds from its payment are directed to financing needs of territorial communities.

According to the Tax Code of Ukraine, the land tax payers are:

- owners of land plots – individuals and legal entities;

- owners of land shares (parts);

- permanent land users who have right to perpetual use of land plots;

- land users who use land plots of state or municipal property on lease terms.

Obligation to pay land tax arises from the moment of acquiring ownership of land plot or right to use it and continues until termination of relevant right. Therefore, it is important to monitor relevance of information about land plots, in particular their area, intended purpose, availability of right to tax benefits and other data that affect accrual of the tax.

Citizens can check amount of accrued land tax and obtain requisites for its payment independently through the payer's Electronic cabinet or mobile application "My Tax Service".

If the payer does not agree with accrued amount, he/she has right to contact controlling authority for data reconciliation. During this process, information on the number and area of ​​land plots, correct application of tax benefits and rates, as well as determined amount of tax liability are checked.

Application for reconciliation can be submitted in person, sent by mail, or submitted electronically through the taxpayer's Electronic cabinet using qualified electronic signature.

If discrepancies are found as a result of reconciliation, the controlling authority recalculates the tax according to the established procedure. After that, new tax notification-decision is sent to the payer, and the previous one is considered canceled.