Which pensioners may not pay land tax in 2026: conditions and restrictions

In Ukraine, old-age pensioners are entitled to exemption from paying land tax. However, the benefit does not apply to all land plots, but only within the areas defined by the Tax Code of Ukraine.

Who is exempt from paying land tax

According to tax legislation, owners of land plots and permanent land users are obliged to pay land tax. At the same time, benefits are provided for certain categories of citizens.

In 2026, the following are entitled to exemption from paying land tax:

old-age pensioners;

persons with disabilities of groups I and II;

citizens raising three or more children under the age of 18;

war veterans and persons covered by the legislation on social protection of veterans;

persons who suffered as a result of the Chernobyl disaster and have the appropriate status.

It is important that for pensioners, the benefit begins to apply from the month following the month of acquiring the appropriate status.

For what area of ​​land can you not pay tax

Tax exemption applies only within the limits established by law, which depend on the intended purpose of the land plot.

In 2026, the following restrictions apply:

Up to 2 hectares – for personal farming.

Up to 0.12 hectares – for gardening.

Up to 0.10 hectares – for individual summer cottage construction.

Up to 0.01 hectares – for the construction of an individual garage.

For land plots intended for the construction and maintenance of a residential building, outbuildings and structures, the norms depend on the location:

in villages – up to 0.25 hectares;

in towns – up to 0.15 hectares;

in cities – up to 0.10 hectares.

If the area of ​​the land plot exceeds the established norm, the tax benefit does not apply to the area of ​​​​the excess.

When a pensioner may not pay land tax in full

A separate basis for exemption from taxation is provided for owners of land plots and shares who have leased land to a single tax payer of the fourth group.

In this case, the owner is exempted from paying land tax for the period of validity of the relevant lease agreement, provided that the requirements of tax legislation are met.

This rule is especially relevant for pensioners who have land shares and transfer them for use to agricultural enterprises or farmers.

What land owners should know

The presence of a pension certificate does not mean automatic exemption from any payments for land.

When determining the right to a benefit, the status of the owner, the purpose of the land plot, its area and other conditions stipulated by law are taken into account.

If a citizen has several land plots of the same type of use, it is necessary to take into account special rules for applying the benefit and selecting the plots to which it applies.

To clarify information about the tax calculation and the application of the benefit, the land owner can contact the regulatory authority at the location of the plot.

Thus, in 2026, pensioners may not pay land tax by age, but the right to exemption depends on the area, the intended purpose of the land and compliance with the conditions established by law.