Local budgets received 28.8 billion UAH in land tax revenues for January–July 2026, which is 13% higher than the figure for the same period in 2025 (25.5 billion UAH).
According to a report published by the State Tax Service (STS) on its website on Thursday, Dnipropetrovsk Oblast led in the volume of revenues to local budgets, with taxpayers contributing 5.3 billion UAH. Significant revenues were also received by the budgets of Kyiv (4 billion UAH), Odesa Oblast (2.5 billion UAH), and Lviv Oblast (2.1 billion UAH).
Land tax is a mandatory local tax paid by owners of land plots, land shares, and permanent land users. For individuals, tax assessments are issued by tax authorities, and payment must be made within 60 days of receiving the tax assessment notice. Legal entities calculate the tax themselves and file returns annually by February 20.
Land tax exemptions are available to retirees, individuals with Group I and II disabilities, war veterans, large families, and individuals affected by the Chernobyl disaster. The exemption applies within the established limits on land plot area. The State Tax Service emphasizes that the obligation to pay the tax remains with the owner even if no notice is received, and the status of payments can be checked through the taxpayer’s online account.
