More than 7.4 billion UAH of the land tax payments have already been received by local budgets

Press service of the State Tax Service of Ukraine, published 12 March 2026 at 16:15 Chapter: News

Payers have paid more than 7.4 billion UAH of the land tax payments since the beginning of year. This is 12.2% more than in January – February 2025. Last year, this figure was 6.6 billion UAH.

The biggest amounts of the land tax were paid by payers of:

Dnipropetrovsk region – 1.2 billion UAH;

Kyiv city – 1.1 billion UAH;

 Odesa region – 653.5 million UAH;

Lviv region – 571.2 million UAH.

Land tax is one of the important sources of funding for local budgets and is used to finance the needs of communities.

According to the Tax Code of Ukraine, the land tax is paid by:

- Owners of land plots (both individuals and companies).

- Owners of land shares (parts).

- Permanent land users (those who have a right to use the land indefinitely, for example, state institutions).

- Land users (those who use state and municipal land on lease).

Tax Service carries out accrual for individuals by sending notification-decision, while legal entities and individuals-entrepreneurs calculate amount by themselves and submit declaration.