The main condition for formalizing the status of a land owner in the State Register of Property Rights to immovable property is the registration of the plot in the State Land Cadastre. 

The plot of land must be assigned a cadastral number, which is, so to speak, the owner’s agrarian passport, because without it today it is impossible to carry out any legal transactions with land.

When information about agricultural holdings has already been digitized and entered on the Public Cadastral Map of Ukraine, there is a queue for entering information into the State Register of Rights. 

To do this, you need to contact a notary or state registrar at the location of the land plot, “armed” with a package of documents necessary to establish the identity of the applicant (or his representative) and confirming the origin or transfer of ownership of the plot. And in just a few days (maximum up to 5 working days from the moment of registration of the application in the register), you can receive an extract of the state registration of land ownership in paper or electronic form.

This path to the notary or state registrar should be taken by land owners who have a state deed for the old-style plot in their hands. After all, the proper preparation of documents that confirm ownership or other real right to a land plot and entering relevant information into the DRP will help protect the property from the encroachments of fraudsters

After the lifting of the so-called moratorium on the alienation of agricultural plots, upon certification of the agreement on the alienation of such a land plot, it will be necessary to pay:

– personal income tax at the rate of 5% of the price specified in the sales contract;

– military levy in the amount of 1.5%, and even before the notarization of the land alienation agreement. 

The basic calculation value for taxation will be the price specified in the sales contract, which cannot be lower than the estimated value of the land calculated by the authorized body.

The legislative algorithm for taxation of land transactions provides for a number of benefits. For example, the owners of agricultural plots of land and land shares (shares) that were received in accordance with Article 121 of the Land Code of Ukraine are exempt from taxation.

 Preferences under certain conditions and only once a year can also be used by persons who received such plots in the process of privatization.

Source: Ministry of Justice of Ukraine