Payment of land tax for land plots defined by Article 283 of the Tax Code of Ukraine

Press service of the State Tax Service of Ukraine, published 23 August 2024 at 11:16 Chapter: News

Article 283 of the Tax Code of Ukraine (hereinafter – Code) defines categories of land plots that are not subject to the land tax, these are:

agricultural lands of zones of radioactively contaminated territories, defined according to the law as having undergone radioactive contamination as a result of Chernobyl disaster (exclusion zones, unconditional (mandatory) resettlement, guaranteed voluntary resettlement and enhanced radioecological control) and chemically contaminated agricultural lands with restrictions on farming;

land plots that are under conservation, or agricultural lands that are in the stage of agricultural development;

land plots of state variety testing stations and variety divisions, which are used for testing varieties of agricultural crops;

road management land of public highways – land under the carriageway, roadsides, ground surface, decorative landscaping, reserves, ditches, bridges, artificial structures, tunnels, traffic interchanges, culverts, retaining walls, noise screens, treatment facilities and located within the right-of-way lanes by other road structures and equipment, as well as lands located outside the right-of-way lanes, if there are facilities on them that ensure functioning of highways;

land plots of agricultural enterprises of all ownership forms and farm (peasant) holdings, occupied by young gardens, berry orchards and vineyards before they enter fruiting season, as well as hybrid plantations, gene pool collections and nurseries of perennial fruit plantations;

land plots of cemeteries, crematoriums and columbariums;

land plots on which diplomatic missions are located, which, according to international treaties (agreements), binding consent of which was granted by the Verkhovna Rada of Ukraine, use premises and adjacent land plots on a free basis;

land plots provided for construction and maintenance of religious and other buildings necessary to ensure activities of religious organizations of Ukraine, statutes (regulations) of which are registered according to procedure established by the law;

land plots contaminated with explosive objects.

Also, land tax is not paid for land plots that are unsuitable for use in connection with potential threat of their contamination by explosive objects, in case that village, settlement, city councils, military administrations and military-civilian administrations make decisions on the establishment of tax benefits for payment of local taxes and/or levies in manner determined by the Code (Paragraph 283.2 Article 283 of the Code).

Object of land tax is a land plot (Sub-paragraph 270.1.1 of Paragraph 270.1 Article 270 of the Code), herewith if land plot is not subject to taxation according to Article 283 of the Code, that is, it is not taxation object, then owners and users of such of land plots do not have obligation to prepare and submit tax report on the land tax liabilities.