Exemptions from payment of the land tax. Who is entitled

As of January 1, 2015, the land charge, which is levied in the form of land tax and rent for land plots of state and municipal property, shall be a local tax to be set by local authorities in the manner specified by the Tax Code of Ukraine.

Village, town and city councils, within their powers, shall make decisions on local taxes and fees. The decision on the establishment of local taxes and fees shall be promulgated by July 15 of the year preceding the budget period in which it is planned to use the specified local taxes and fees.

By December 25 of the year preceding the accounting period, local governments shall submit to regulatory authorities the decision on rates land tax and exemptions from land tax for legal entities and / or individuals.

Also, the Tax Code determines the peculiarities of the land tax payment, in particular, sets exemptions from land tax for individuals and legal entities:

– Disabled of the first and second groups;

– Individuals who are raising three or more children under the age of 18;

– Age pensioners;

– War veterans and persons covered by the Law of Ukraine "On Status of War Veterans, Guarantees of their Social Protection";

– Individuals recognized by law as persons affected by the Chernobyl disaster;

– Spa and wellness facilities of public organizations for disabled persons, rehabilitation institutions of public organizations for disabled persons;

– Public organizations for disabled persons of Ukraine, businesses and organizations that are founded by NGOs for disabled persons and unions of NGOs for disabled persons and are fully owned by them;

– Bases of Olympic and Paralympic training, the list of which is approved by the Cabinet of Ministers of Ukraine;

– Pre-schools and general educational institutions regardless of ownership and funding sources, institutions of culture, science, education, health, social security, physical culture and sport fully maintained at the expense of the state or local budgets.

Local governments set exemptions from land tax to be paid in their jurisdiction. 

Details of the order of the SFS Ukraine dd. May 28, 2015 № 379 "On approval of Integrated tax advice on the application of exemptions from land tax set by the relevant decision of local governments" can be found here: http://sfs.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/nakazi/63743.html.