Ukrainians paid UAH 15.8 billion in land tax this year — 14.3% more than last year
Kyiv • UNN
During the first four months of 2026, local budgets received UAH 15.8 billion in land tax. The highest amounts were paid in the Dnipropetrovsk region and Kyiv.
Revenues from land fees to local budgets in January - April 2026 amounted to UAH 15.8 billion, which is 14.3% more compared to the same period last year. This was reported by the press service of the State Tax Service of Ukraine, according to UNN.
During January – April 2026, local budgets of Ukraine received UAH 15.8 billion in land tax, which is 14.3% more than in the same period last year. Additionally, the budgets received almost UAH 2 billion
The leaders in land tax payments were: Dnipropetrovsk region – UAH 3 billion; Kyiv – UAH 2.3 billion; Odesa region – UAH 1.4 billion; Lviv region – UAH 1.2 billion.
Addendum
Land tax is a mandatory local payment and is part of the property tax. It is paid by owners of land plots, land shares (shares), and permanent land users.
For individuals, the tax is calculated by the controlling authorities at the location of the land plot. After that, taxpayers receive a tax notification-decision, on the basis of which payment is made. The amount must be paid within 60 days from the moment of receiving the notification.
Legal entities calculate land tax independently. To do this, enterprises submit a declaration to the tax service every year by February 20 and independently determine the amount of payment based on the area of the land plot, the normative monetary valuation, and the rates established by local councils.
Who is entitled to benefits
The legislation provides for land tax benefits for certain categories of citizens within the established norms of the land plot; if exceeded, the tax is paid in accordance with the general procedure.
In particular, the following are partially or fully exempt:
- pensioners (by age);
- persons with disabilities of groups I and II;
- war veterans and combat participants;
- families with many children;
- citizens affected by the Chornobyl disaster.