{"id":251993,"date":"2023-11-08T08:40:10","date_gmt":"2023-11-08T08:40:10","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/pilhy-po-zemelnomu-podatku-dlia-hromadian-perelik-en\/04\/2026\/"},"modified":"2026-04-27T10:28:37","modified_gmt":"2026-04-27T10:28:37","slug":"pilhy-po-zemelnomu-podatku-dlia-hromadian-perelik-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/pilhy-po-zemelnomu-podatku-dlia-hromadian-perelik-en\/11\/2023\/","title":{"rendered":"Land tax relief for citizens: list"},"content":{"rendered":"

The exemptions from land tax for individuals are set out in Article 281 of the Tax Code of Ukraine No. 2755-VI of 2 December 2010, as amended (hereinafter \u2013 the Tax Code). This has been reported by the Main Department of the State Tax Service in the Lviv region.<\/span><\/p>\n

In accordance with the provisions of the TCU (Article 281), the following are exempt from land tax:<\/span><\/p>\n

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

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

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

-war veterans and persons covered by the Law of Ukraine No. 3551-XII of 22 October 1993 \u2018On the Status of War Veterans and Guarantees of Their Social Protection\u2019;<\/span><\/p>\n

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

In accordance with paragraph 281.2 of Article 281 of the Tax Code of Ukraine, the exemption from land tax provided for the relevant category of individuals under paragraph 281.1 of Article 281 of the Tax Code of Ukraine applies to land plots for each type of use within the following limits:<\/span><\/p>\n

-for 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 exceeding 0.25 hectares, in towns \u2013 not exceeding 0.15 hectares, in cities \u2013 not exceeding 0.10 hectares;<\/span><\/p>\n

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

-for the construction of individual garages \u2013 no more than 0.01 hectares;<\/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 payment for the duration of the fourth group single tax regime, provided that the land plots and land shares (parcels) are leased to a payer of the fourth group single tax (clause 281.3 of Article 281 of the Tax Code of Ukraine).<\/span><\/p>\n

Paragraph 281.4 of Article 281 of the Tax Code of Ukraine stipulates that if an individual, as defined in paragraph 281.1 of Article 281 of the Tax Code of Ukraine, owns several land plots of the same type of use as at 1 January of the current year, 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 tax authority at the location of any land plot regarding the independent selection\/change of land plots for the application of the relief (hereinafter \u2013 the application for the application of the relief).<\/span><\/p>\n

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

If an individual who, as at 1 January of the current year, owns several land plots of the same type of use submits an application for the application of the relief after 1 May of the current year, the relief shall apply to the selected land plots from the next tax (reporting) period.<\/span><\/p>\n

In accordance with paragraph 281.5 of Article 281 of the Tax Code of Ukraine, if the right to the relief for an individual who owns several land plots of the same type of use arises during the calendar year and\/or the individual specified in paragraph 281.1 of Article 281 of the Tax Code of Ukraine, acquires ownership of a land plot or land plots of the same type of use, such a person shall submit an application for the application of the relief to the controlling authority at the location of any land plot within 30 calendar days from the date of acquiring such a right to relief and\/or ownership.<\/span><\/p>\n

The relief shall apply to the selected land plots subject to the requirements of paragraph 284.2 of Article 284 of the Tax Code of Ukraine and shall remain in force until the start of the month following the month in which a new application for the relief is submitted.<\/span><\/p>\n

If an individual fails to comply with the requirements of the first paragraph of paragraph 281.5 of Article 281 of the Tax Code of Ukraine, the relief shall apply to the selected land plots from the following tax (reporting) period.<\/span><\/p>\n

The base tax (reporting) period for land tax is the calendar year (paragraph 285.1 of Article 285 of the Tax Code of Ukraine).\u00a0<\/span><\/p>\n

In accordance with paragraph 287.2 of Article 287 of the Tax Code of Ukraine dated 2 December 2010 No. 2755-VI, as amended and supplemented, the registration of individual taxpayers and the calculation of the relevant amounts are carried out by the controlling authorities at the location of the land plot, including the right to which the individual holds as the owner of a land share (parcel), by 1 May each year.<\/span><\/p>\n

In accordance with paragraph 285.1 of Article 285 of the Tax Code of Ukraine, the basic tax (reporting) period for land tax is the calendar year.<\/span><\/p>\n

Sub-paragraph 17.1.4 of paragraph 17.1 of Article 17 of the Tax Code of Ukraine provides that a taxpayer is entitled to tax relief where grounds exist, in accordance with the procedure established by the Tax Code of Ukraine.<\/span><\/p>\n

In accordance with paragraph 30.2 of Article 30 of the Tax Code of Ukraine, the grounds for granting tax relief are the specific characteristics of a particular group of taxpayers, the nature of their activities, the object of taxation, or the nature and social significance of the expenses they incur.<\/span><\/p>\n

At the same time, tax relief not utilised by the taxpayer may not be carried forward to other tax periods, offset against future tax and duty payments, or reimbursed from the budget (paragraph 30.4 of Article 30 of the Tax Code).<\/span><\/p>\n

The list of categories of individuals \u2013 land plot owners \u2013 who are exempt from paying land tax is set out in paragraph 281.1 of Article 281 of the Tax Code of Ukraine.<\/span><\/p>\n

The exemption from land tax provided for the relevant category of individuals under paragraph 281.1 of Article 281 of the Tax Code of Ukraine applies to land plots for each type of use within the limits set out in paragraph 281.2 of Article 281 of the Tax Code of Ukraine.<\/span><\/p>\n

If the taxpayer\u2019s entitlement to the relief arises during the year, they are exempt from tax payment from the month following the month in which that entitlement arose (paragraph 284.2 of Article 284 of the Tax Code of Ukraine).<\/span><\/p>\n

Furthermore, paragraph 281.4 of Article 281 of the Tax Code of Ukraine provides that if an individual, as defined in paragraph 281.1 of Article 281 of the Tax Code of Ukraine, owns, as at 1 January of the current year, 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 (hereinafter \u2013 the application for the application of the relief).<\/span><\/p>\n

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

Where an individual who, as at 1 January of the current year, owns several land plots of the same type of use submits an application for the application of the relief after 1 May of the current year, the relief shall apply to the selected land plots from the following tax (reporting) period.<\/span><\/p>\n

Paragraph 281.5 of Article 281 of the Tax Code of Ukraine provides that if the right to the relief for an individual who owns several land plots of the same type of use arises during the calendar year and\/or the individual specified in paragraph 281.1 of Article 281 of the Tax Code of Ukraine, acquires ownership of a land plot or land plots of the same type of use, such a person shall submit an application for the application of the relief to the controlling authority at the location of any land plot within 30 calendar days from the date of acquiring such a right to relief and\/or ownership.<\/span><\/p>\n

The relief shall apply to the selected land plots subject to the requirements of paragraph 284.2 of Article 284 of the Tax Code of Ukraine and shall remain in force until the start of the month following the month in which a new application for the relief is submitted.<\/span><\/p>\n

If an individual who, as at 1 January of the current year, owns several land plots of the same type of use submits an application for the exemption after 1 May of the current year, the exemption shall apply to the selected land plots from the following tax (reporting) period.<\/span><\/p>\n

Consequently, the land tax relief will apply from the next tax (reporting) year if an individual who is eligible for land tax relief submits to the tax authority at the location of the land plot or at the location of any of the land plots owned by such an individual (if they own several land plots) an application in any form for the exemption and documents certifying their entitlement to the exemption (certificate of disability of the first or second group, pension certificate (based on age), etc.) late:<\/span><\/p>\n

-after 1 May of the current year \u2013 if, as of 1 January of the current year, the individual owns one or more land plots;<\/span><\/p>\n

-after the expiry of 30 calendar days from the date of acquiring the right to the relief and\/or ownership rights \u2013 if the individual\u2019s right to the relief arises during the calendar year and\/or the individual acquires ownership rights to a plot of land or plots of land.<\/span><\/p>\n

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

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

The exemptions from land tax for individuals are set out in Article 281 of the Tax Code of Ukraine No. 2755-VI of 2 December 2010, as amended (hereinafter \u2013 the Tax Code). This has been reported by the Main Department of the State Tax Service in the Lviv region. In accordance with the provisions of […]<\/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-251993","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"\nLand tax relief for citizens: list - \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\/pilhy-po-zemelnomu-podatku-dlia-hromadian-perelik-en\/04\/2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Land tax relief for citizens: list - \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=\"The exemptions from land tax for individuals are set out in Article 281 of the Tax Code of Ukraine No. 2755-VI of 2 December 2010, as amended (hereinafter \u2013 the Tax Code). 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