State Service of Ukraine for Geodesy, Cartography and Cadastre pursuant to Article 289 of the Tax Code of Ukraine (hereinafter – Code) reports the following according to letter as of 11.01.2022 № 6-28-0.222-275 / 2-22.
According to the State Statistics Service of Ukraine, the consumer price index for 2021 was 110.0%.
Paragraph 9 Sub-section 6 Section XX “Transitional provisions” of the Code (as amended by the Law of Ukraine as of 30.11.2021№ 1914 – IX “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine to ensure balanced budget revenues”) stipulates that the consumer price index used to determine indexation coefficient of the normative monetary evaluation of land is used with a value of 100 percent:
in 2017 – 2022 for agricultural lands (arable land, perennial plantations, hayfields, pastures and fallow lands);
in 017 – 2020 for lands of settlements and other non-agricultural lands.
Accordingly, the value of indexation coefficient of the normative monetary evaluation of land and land plots for 2021 is:
1.0for agricultural lands (arable land, perennial plantations, hayfields, pastures and fallow lands);
1.1 for lands of settlements and other non-agricultural lands.
Indexation coefficient of the normative monetary evaluation of land is applied cumulatively depending on the date of normative monetary evaluation of land.
Indexation coefficients of normative monetary evaluation of lands are: 1996 – 1.703; 1997 – 1.059; 1998 – 1.006; 1999 – 1.127; 2000 – 1.182; 2001 – 1.02; 2005 – 1.035; 2007 – 1.028; 2008 – 1.152; 2009 – 1.059; 2010 – 1.0; 2011 – 1.0; 2012 – 1.0; 2013 – 1.0; 2014 – 1.249; 2015 – 1.433 (excluding agricultural land) and 1.2 – for agricultural lands (arable land, fallow lands, hayfields, pastures, perennial plantations); 2016 – 1.0 for agricultural lands (arable land, perennial plantations, hayfields, pastures and fallow lands); 1.06 for non-agricultural lands; 2017 – 1.0; 2018 – 1.0; 2019 – 1.0; 2020 – 1.0.
Normative monetary valuation of land for 2002, 2003, 2004 and 2006 was not indexed.
In view of above specified the indexation coefficient of normative monetary evaluation for 2021 must be used to calculate tax liability for 2022.