Businesses may be exempt from paying land fees for 2025–2026: who will receive the new benefit

In Ukraine, it is proposed to exempt businesses, individual entrepreneurs and citizens from paying for land not only in the occupied territories and in zones of active hostilities, but also in a 40-kilometer zone around them. At the same time, some taxpayers can remit taxes for 2025–2026, and the accrued tax debt can be canceled.

The corresponding changes are provided for by draft law No. 15552, registered in the Verkhovna Rada on August 24, 2026. The document is currently being sent for consideration by parliamentary committees.

Who wants to cancel the land payment

The authors of the draft law propose not to charge land tax and rent for land plots of state and municipal property during the martial law and until the end of the year in which it is terminated or canceled.

The benefit will apply to land:

in territories of active hostilities;

in temporarily occupied territories;
located within 40 km from areas of active hostilities.

The extension of the exemption to a 40-kilometer zone is one of the key innovations of the draft law.

Individuals, sole proprietors, and legal entities will be able to take advantage of the benefit if the law is adopted.

Taxes can be recalculated retroactively

An important provision of the document concerns the period for which the exemption is proposed to be applied.

For individuals, the benefit should be effective from January 1, 2025, and for businesses – from March 1, 2025.

That is, the draft law provides for the possibility of actually reviewing already accrued tax liabilities for the past period.

Payers who have already declared land tax or rent for 2025–2026 will be able to submit clarifying declarations and reduce their liabilities.

Already accrued tax debt may be canceled

The bill also proposes to review tax notices-decisions that have already been issued regarding land plots that will meet the new criteria for the benefit.

It is proposed to cancel such decisions, and to cancel the monetary obligations and the corresponding tax debt determined by them.

Separate rules are also provided for lands contaminated with explosive objects or recognized as unsuitable for use due to the threat of such contamination. Regarding them, it is also planned to allow adjustment of tax liabilities for 2025–2026.

What will happen to the money already paid

If the payer has already paid more than will be necessary after the recalculation, it is proposed not to lose the overpayment.

It will be possible to set it off against future payments. If the payer has another tax debt, the overpaid funds will be directed to its repayment.

Thus, if the document is approved, some businesses and citizens near areas of active hostilities will be able not only to stop paying land tax, but also to recalculate obligations for 2025–2026 and get rid of the debt already accrued.

At the same time, draft law No. 15552 has not yet been adopted. The final rules may change during its consideration in the Verkhovna Rada.