New rent tax declaration form for the state-owned agricultural land plots will be introduced from January 1, 2026.
It will be applied by business entities that use land plots leased according to Article 120¹ of the Land Code of Ukraine.
The specified Article provides that land plot of the state property that belonged to the state enterprise on the permanent usage right has to be transferred to a joint-stock company, limited liability company, 100 percent of the shares (parts) in the authorized capital of which belong to the state, which was formed through the transformation of such state enterprise and is its legal successor.
Transfer of land is carried out on a lease basis for a period of up to 50 years, and the minimum rent is not less than 12% of the normative monetary valuation of the land plot. If such valuation has not yet been carried out, it is not less than 12% of the normative monetary valuation of a unit of arable land area in the Autonomous Republic of Crimea or region.
Rent for such land will be paid under a separate code of the Classification of Budget Revenues ¬ 18011200. Majority of revenues (90%) will be directed to general fund of the state budget.
Familiarize yourself with the new tax declaration form here.
For reference.
Rent tax declaration form for the state-owned agricultural land plots leased according to Article 120¹ Chapter 19 Section IV of the Land Code of Ukraine was approved by Order of the Ministry of Finance of Ukraine № 154 as of 14.03.2025, registered in the Ministry of Justice of Ukraine on 26.03.2025 under № 473/43879, as amended by Order of the Ministry of Finance of Ukraine № 177 as of 01.04.2025, registered in the Ministry of Justice of Ukraine on 02.04.2025 under № 504/43910.
Law of Ukraine № 3683-IX as of 08.05.2024 “On amendments to the Budget Code of Ukraine and certain other Laws of Ukraine in connection with adoption of the Law of Ukraine “On termination peculiarities of the state-owned enterprises by decision of the state property Fund of Ukraine”.
Order of the Ministry of Finance of Ukraine № 11 as of 14.01.2011 “On budget classification”.
Order of the Ministry of Finance of Ukraine № 335 as of 10.07.2024 “On amendments to the Classification of budget revenues”.
