Do not forget to pay land tax!

August 28, 2015 is the deadline for payment of the land tax for citizens

According to the Tax Code of Ukraine (hereinafter – the Code), land tax is a compulsory payment as part of the property tax levied in the form of land tax and rent for land plots of state and communal property. The basis for the calculation of the land tax is the state land cadastre data.

Individuals shall pay the tax within 60 days of delivery of tax notice. The deadline for the payment in 2015 is August 28 this year.

We remind that, according to the Code, disabled of the first and the second groups, individuals who are raising three or more children under 18, pensioners (by age), war veterans and persons covered by the Law of Ukraine "On status of veterans, Guarantees their social protection", as well as individuals recognized by law as persons, who have suffered as a result of the Chernobyl disaster, shall be exempt from the land tax.

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