In Ukraine, land tax is binding on many citizens, but some categories of persons may benefit from the Tax Code. This dismissal covers not only certain categories of individuals, but also certain types of land plots, depending on their purpose and the limits of the area.
According to the current legislation, the right to exemption from the payment of land tax have the following categories of individuals: persons with disabilities of groups I and II; retirees by age; individuals who raise three or more children under 18 years of age; war veterans; Citizens affected by the Chornobyl disaster.
The privileges apply to areas for different purposes, if their area does not exceed the established standards: up to 2 hectares for personal peasant farms. For the construction and maintenance of a dwelling house: in villages - up to 0.25 ha; in settlements - up to 0.15 ha; in cities - up to 0.10 ha. For individual country construction - up to 0.10 hectares. For the construction of individual garages - up to 0.01 ha. For gardening - up to 0.12 ha.
If one individual is owned by several land plots of the same type, the total area of which exceeds these standards, the privilege is applied only to the selected areas. To do this, before May 1, apply to the supervisory authority. In addition to the main categories, tax benefits can be provided in certain circumstances: temporarily occupied territories. Land owners in such areas are exempt from tax. Contaminated or unsuitable for the use of the site. If the local council has made a decision on the danger of using such territories (for example, because of displacement), the tax on them is also not paid.
Rent of plots by the sole tax payers of the fourth group. In this case, exemption is effective during the use of a special tax regime. Lawyer Larisa Kis emphasizes that citizens who suffered from the Chernobyl disaster (category 4) are not entitled to benefits for land tax. In addition, any changes in the use of land should be issued in the controlling bodies to avoid penalties or losses.
Land tax exemption is an important tool for social support for certain categories of citizens. However, in order to obtain benefits, it is necessary to strictly comply with legislative standards and apply for tax authorities in a timely manner.
