Land Taxation: What People with Disabilities Need to Know.

Ukrainian landowners and land users must pay land tax. However, some citizens are able to not pay this tax. This information was provided by lawyer Larysa Kist in a comment for 24 Channel.

Exemption from land tax applies to various categories of citizens, including: people with disabilities, large families, pensioners, war veterans, and individuals affected by the Chernobyl disaster.

Currently, owners of plots in temporarily occupied territories are also exempt from paying land tax. According to the lawyer, tax should not be paid for plots that are hazardous due to possible pollution by explosive devices, as well as plots on which local councils and military administrations have established tax benefits.

Who Can Avoid Paying Land Tax?

According to the Tax Code of Ukraine, exemption from land tax applies to the following groups of individuals:

• persons with disabilities of the first and second groups;
• individuals raising three or more children under 18 years old;
• pensioners (by age);
• war veterans;
• individuals affected by the Chernobyl disaster.

It is worth noting that exemption from land tax does not apply to persons categorized as group 4, i.e., those affected by the Chernobyl disaster.

What Types of Land Are Exempt from Tax?

Exemption from land tax applies to various types of land plots depending on their purpose:

• for personal farming - no more than 2 hectares;
• for the construction and maintenance of residential houses, farm buildings, and structures (household plot): in villages - no more than 0.25 hectares, in townships - no more than 0.15 hectares, in cities - no more than 0.10 hectares;
• for individual summer house construction - no more than 0.10 hectares;
• for the construction of individual garages - no more than 0.01 hectares;
• for gardening - no more than 0.12 hectares.

Exemption from land tax is also provided for owners of land plots who rented them to a fourth group single tax payer during the operation of the single tax.

In general, legislation provides for certain categories of citizens and landowners to not pay land tax. This makes the taxation system fairer and provides certain social protection for specific groups of the population.