In Ukraine, the right of ownership or permanent use of land usually entails the obligation to pay a land tax, but the tax legislation makes an exception for certain socially vulnerable groups. This is provided for in the Tax Code of Ukraine, writes agronews.ua.
According to the law, the following categories of individuals are exempt from paying the land tax:
– pensioners (by age). The largest group: if you have retired by age, you are entitled to a privilege;
– individuals with disabilities of I and II groups;
– war veterans: including participants in hostilities and persons covered by the Law "On the Status of War Veterans…";
– parents of many children: individuals raising three or more children under the age of 18;
– Chornobyl victims: citizens recognized by law as affected by the Chornobyl disaster.
During the period of the unified tax of the fourth group, owners of land plots are exempt from paying the land tax if they have leased these plots to a payer of the unified tax of the fourth group.
The exemption applies only to one plot of each type of use within the established area norms, for example, up to 2 hectares for agricultural plots and various restrictions for construction depending on the type of settlement.
If the area of the land plot exceeds the established norms, the tax is paid only for the part that exceeds the privileged area. In 2026, the exemption from land tax for plots located in areas of active hostilities or temporarily occupied territories (according to the official list of the Ministry of Reintegration) continues to apply. Mined plots are also not taxed.
The land tax in Ukraine in 2026 is calculated taking into account new indexation and existing military privileges. For the calculation of the tax in 2026 (for the year 2025), a coefficient of 1.08 is applied. It is the same for all categories of land.
