The State Service of Ukraine for Geodesy, Cartography and Cadastre reports pursuant to Article 289 of the Tax Code of Ukraine.
According to the information of the State Statistics Service of Ukraine, the consumer price index for 2022 is 126.6%.
Clause 289.2 of Article 289 of the Tax Code of Ukraine, in particular, defines that in if the consumer price index exceeds 115 percent, such index is applied with a value of 115.
According to clause 9 of subsection 6 of chapter XX “Transitional provisions” of the Tax Code of Ukraine (as amended According to the Law of Ukraine dated November 30, 2021 No. 1914-IX “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring the balance of budget revenues”), the consumer price index, which is used to determine the indexation coefficient of the normative monetary valuation of land, is applied with a value of 100 percent:
for 2017-2022 – for agricultural land (arable, perennial plantings, hayfields, pastures and fallows);
for 2017-2020 – for the lands of settlements and other non-agricultural lands destination.
Accordingly, the value of the indexation coefficient of the normative monetary assessment of land and land plots for 2022 year is:
for agricultural land (arable land, perennial crops, hayfields, pastures and fallows) – 1.0;
for land and land plots (except agricultural land) – 1.15.
The coefficient of indexation of the normative monetary assessment of land is applied cumulatively depending on the date of the normative monetary assessment lands.
The coefficient of indexation of the normative monetary valuation of lands by year is: 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 (except for agricultural land) and 1.2 (for agricultural land (arable land, perennial crops, hayfields, pastures and fallows); 2016 – 1.0 (for agricultural land (arable land, perennial crops, hayfields, pastures and fallow land)) and 1.06 (for non-agricultural land); 2017 – 1.0; 2019 – 1.0; 2021 – 1.0 (for arable land, pastures and fallows).
Indexing of normative monetary valuation of lands for 2002, 2003, 2004 and It was not implemented in 2006.
More information can be found at the link https://bit.ly/3Xux0lj
Source: Head Office of the State Geocadastre in Lviv Oblast