According to the Tax Code, the following are exempt from paying land tax within the established norms:
persons with disabilities of groups I and II;
persons raising three or more children under the age of 18;
pensioners by age (this also includes labor veterans);
war veterans and persons subject to the Law of Ukraine “On the Status of War Veterans, Guarantees of Their Social Protection”;
persons who suffered as a result of the Chernobyl disaster.
During the period of martial law, which was introduced due to the full-scale aggression of the Russian Federation, owners of land plots who:
are located in the territories where hostilities were or are being conducted;
located in the territories temporarily occupied by the armed forces of the Russian Federation;
determined by the regional military administrations as littered with explosive objects or having fortifications (buildings intended for the placement of weapons and military equipment).
The owners of these plots are exempted from paying taxes from the beginning of March of this year until December 31 of the year following the year in which martial law in Ukraine is abolished.
