The main administration of the DPS in the Dnipropetrovsk region informs that the payers of the single tax, which belong to the fourth group – agricultural producers, include, in particular, legal entities, regardless of the organizational and legal form, in which the share of agricultural production for the previous tax (reporting) year is equal to or exceeds 75%.

Article 2921.2 of Art. 2921 of the PKU established that the basis of tax taxation for taxpayers of the fourth group of single tax for agricultural producers is the normative monetary value of 1 hectare of agricultural land (arable land, hayfields, pastures and perennial crops) taking into account the indexation coefficient determined as of January 1 of the base tax (reporting) year in accordance with the procedure established by the PKU for payment of land.

The norms are established by paragraphs 4 clause 291.4 of Art. 291 of the Tax Code of Ukraine (hereinafter – PKU).

According to clause 293.9 of Art. 293 of the Civil Code for single tax payers of the fourth group, the amount of tax rates per hectare of agricultural land and/or water fund land depends on the category (type) of land, their location and is (as a percentage of the tax base):

– for arable land, hayfields and pastures (except for arable land, hayfields and pastures located in mountainous areas and Polish territories, as well as agricultural land in closed soil conditions) – 0.95;

– for arable land, hayfields and pastures located in mountainous areas and Polish territories – 0.57;

– for perennial plantations (except for perennial plantations located in mountainous areas and Polish territories) – 0.57;

– for perennial plantations located in mountainous areas and Polish territories – 0.19;

– for water fund lands – 2.43;

– for agricultural lands in closed soil conditions, – 6.33.

The list of mountain zones and Polish territories is determined by the Cabinet of Ministers of Ukraine.

Source: www.dp.tax.gov.ua