{"id":251954,"date":"2024-03-24T20:53:37","date_gmt":"2024-03-24T20:53:37","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en\/04\/2026\/"},"modified":"2026-04-27T10:25:34","modified_gmt":"2026-04-27T10:25:34","slug":"chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en\/03\/2024\/","title":{"rendered":"Do pensioners who have been granted an old-age pension on preferential terms have to pay land tax if they have not yet reached retirement age?"},"content":{"rendered":"

Pensioners who have been granted an old-age pension on preferential terms are not entitled to a land tax concession if they have not yet reached retirement age. This has been reiterated by the Main Directorate of the State Tax Service in Ivano-Frankivsk Oblast.<\/span><\/p>\n

Such individuals \u2013 pensioners \u2013 are entitled to a land tax exemption for land plots owned by them as private property (excluding land shares) once they reach retirement age \u2013 60 years.\u00a0<\/span><\/p>\n

To receive the land tax relief, the individual must submit to the tax authority where the land plot is located an application in any format requesting the relief, along with a document confirming their entitlement to the relief (pension certificate).\u00a0<\/span><\/p>\n

Please note that the following are exempt from paying land tax:\u00a0<\/span><\/p>\n

– persons with disabilities of the first and second groups;\u00a0<\/span><\/p>\n

– individuals raising three or more children under the age of 18;\u00a0<\/span><\/p>\n

– pensioners (by age);\u00a0<\/span><\/p>\n

– war veterans and persons covered by the Law of Ukraine \u2018On the Status of War Veterans and Guarantees of Their Social Protection\u2019;\u00a0<\/span><\/p>\n

– individuals recognised by law as victims of the Chernobyl disaster.\u00a0<\/span><\/p>\n

The exemption from land tax provided for the relevant categories of individuals listed above applies to land plots for each type of use within the following limits:\u00a0<\/span><\/p>\n

– for the purpose of personal farming \u2013 not exceeding 2 hectares;<\/span><\/p>\n

– for the construction and maintenance of a residential building, farm buildings and structures (private plot): in villages \u2013 not more than 0.25 hectares, in towns \u2013 not more than 0.15 hectares, in cities \u2013 not more than 0.10 hectares;\u00a0<\/span><\/p>\n

– for individual holiday home construction \u2013 no more than 0.10 hectares;\u00a0<\/span><\/p>\n

– for the construction of individual garages \u2013 no more than 0.01 hectares;\u00a0<\/span><\/p>\n

– for horticulture \u2013 no more than 0.12 hectares.<\/span><\/p>\n

Landowners, holders of land shares (parcels) and land users are exempt from tax for the duration of the fourth group single tax, provided that the land plots and land shares (parcels) are leased to a payer of the fourth group single tax.\u00a0<\/span><\/p>\n

If, as at 1 January of the current year, an individual owns several land plots of the same type of use, the area of which exceeds the limits set out in paragraph 281.2 of Article 281 of the Tax Code of Ukraine, such a person shall, by 1 May of the current year, submit a written application in any form to the controlling authority at the location of any land plot regarding the independent selection\/change of land plots for the application of the relief.\u00a0<\/span><\/p>\n

The relief shall apply to the selected land plots from the base tax (reporting) period in which such a statement is submitted and shall remain in force until the start of the month following the month in which a new statement regarding the application of the relief is submitted.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Source: Main Department of the State Tax Service in Ivano-Frankivsk Region.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Pensioners who have been granted an old-age pension on preferential terms are not entitled to a land tax concession if they have not yet reached retirement age. This has been reiterated by the Main Directorate of the State Tax Service in Ivano-Frankivsk Oblast. Such individuals \u2013 pensioners \u2013 are entitled to a land tax exemption […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-251954","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"\nDo pensioners who have been granted an old-age pension on preferential terms have to pay land tax if they have not yet reached retirement age? - \u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/localhost:8081\/chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en\/04\/2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Do pensioners who have been granted an old-age pension on preferential terms have to pay land tax if they have not yet reached retirement age? - \u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430\" \/>\n<meta property=\"og:description\" content=\"Pensioners who have been granted an old-age pension on preferential terms are not entitled to a land tax concession if they have not yet reached retirement age. 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This has been reiterated by the Main Directorate of the State Tax Service in Ivano-Frankivsk Oblast. Such individuals \u2013 pensioners \u2013 are entitled to a land tax exemption […]","og_url":"http:\/\/localhost:8081\/chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en\/04\/2026\/","og_site_name":"\u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430","article_publisher":"https:\/\/www.facebook.com\/agrochamber\/","article_published_time":"2024-03-24T20:53:37+00:00","article_modified_time":"2026-04-27T10:25:34+00:00","author":"agrochamber","twitter_card":"summary_large_image","twitter_misc":{"Written by":"agrochamber","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"http:\/\/localhost:8081\/chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en\/04\/2026\/#article","isPartOf":{"@id":"http:\/\/localhost:8081\/chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en\/04\/2026\/"},"author":{"name":"agrochamber","@id":"https:\/\/agrochamber.lviv.ua\/#\/schema\/person\/21a7b9f9e11727055ff124316bfbd2e6"},"headline":"Do pensioners who have been granted an old-age pension on preferential terms have to pay land tax if they have not yet reached retirement age?","datePublished":"2024-03-24T20:53:37+00:00","dateModified":"2026-04-27T10:25:34+00:00","mainEntityOfPage":{"@id":"http:\/\/localhost:8081\/chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en\/04\/2026\/"},"wordCount":488,"commentCount":0,"publisher":{"@id":"https:\/\/agrochamber.lviv.ua\/#organization"},"articleSection":["\u0411\u0435\u0437 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0456\u0457"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["http:\/\/localhost:8081\/chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en\/04\/2026\/#respond"]}]},{"@type":"WebPage","@id":"http:\/\/localhost:8081\/chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en\/04\/2026\/","url":"http:\/\/localhost:8081\/chy-splachuiut-zemelnyi-podatok-pensionery-iakym-bula-pryznachena-pensiia-za-vikom-na-pilhovykh-umovakh-iakshcho-vony-ne-dosiahly-pensiinoho-viku-en\/04\/2026\/","name":"Do pensioners who have been granted an old-age pension on preferential terms have to pay land tax if they have not yet reached retirement age? 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