• 20/07/2024 15:03

Taxation of vegetable gardens and land shares: what has changed in the payment of fees against the backdrop of the war in Ukraine

ByJohn Newman

Mar 24, 2024

Ukrainians are obligated to pay taxes on privately owned land plots, however, there are some nuances.

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Taxation of vegetable gardens and land shares: what has changed in payment of fees against the background of the war in Ukraine

Photo – rbc.ua

About the fact that even the tax rate, determined by local governments, usually not exceeding 3 percent of the normative monetary value of the plot, may not be deducted in favor of the state under certain conditions, writes NBN, referring to the amendments to the Land Code of Ukraine, published on ;official page of the Verkhovna Rada of Ukraine.

In particular, taxation during the period of martial law does not include land that:

  • located on radioactive and  chemically contaminated areas;
  • is in the process of development or conservation;
  • belongs to state variety testing stations, that is, they are used to study the stages of cultivation of agricultural crops;
  • belongs to road public highway facilities.

Earlier, we wrote about the fact that the Rada proposes to provide benefits to taxpayers loyal to the state.


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