Who can avoid paying land tax in Ukraine: the State Tax Service clarified the conditions for exemption

In Ukraine, owners and users of land plots located in areas of active hostilities or temporarily occupied by Russia are entitled to exemption from land tax. The benefit also applies to rent for land owned by the state and municipal authorities.

Who is entitled to exemption from land tax

According to the provisions of the Tax Code of Ukraine, land tax is not charged and paid for land plots located in areas designated by law.

In particular, there are two categories:

Territories of active hostilities – settlements and areas where active hostilities are officially recorded.

Temporarily occupied territories of Ukraine – territories that are temporarily occupied by the Russian Federation.

The exemption applies to land plots and land shares (shares) that meet the established conditions.

In this case, the exemption applies not only to land tax, but also to rent for plots of state and municipal property.

For what period can you not pay tax

The State Tax Service explained that the period of exemption from land tax is determined in accordance with the official dates of the beginning and end of hostilities or temporary occupation.

The exemption period begins on the first day of the month in which active hostilities or occupation began in the relevant territory.

The exemption is valid until the last day of the month in which hostilities or occupation ended.

To determine the relevant period, the current edition of the official List of territories in which hostilities are or were conducted or which are temporarily occupied by the Russian Federation is used.

Thus, the right to a tax exemption depends on the official status of the territory and the established dates.

Which territories do not give the right to automatic exemption

The Tax Service draws attention to the fact that not all territories associated with military risks are subject to the relevant exemption.

In particular, the location of a land plot in the territory of possible hostilities is not an automatic basis for exemption from land tax.

A similar restriction applies to territories of active hostilities, where state electronic information resources operate.

Therefore, the mere fact of the proximity of the land plot to the combat zone is not enough to apply the exemption.

Its belonging to the appropriate category of territories according to the official List is of decisive importance.

How to check the right to a tax exemption

Owners and users of land plots located near the combat zone or in deoccupied territories should check the official status of the relevant settlement.

To do this, you need to:

Find out which category the territory of the land plot belongs to.
Check the date of the start of active hostilities or temporary occupation.
Specify the date of the end of the relevant period, if it is specified.
Check whether the land plot meets the conditions for exemption from land payment.

In case of disagreements regarding the accrued tax liabilities, land owners can contact the tax authority to clarify the information.

Important: exemption from land payment depends on the official status of the territory and the period of hostilities or occupation. It is these circumstances that are decisive for the application of the benefit provided by law.