When Ukrainians may be exempt from paying land tax in 2026
This has been reported by the law firm “Land Fund of Ukraine”.
The article notes that landowners may be exempt from paying taxes if the land is mined, located in a combat zone or has been occupied.
The relevant provisions are enshrined in Law No. 3050-IX. As stated in the publication, this law exempts landowners from financial obligations in cases where the land is effectively unusable.
As of March 2026, these exemptions remain in force.
They cover three key areas. These are land charges, specifically land tax and rent for state and municipal land.
The exemptions also apply to the single tax of Group 4.
Separately, the article discusses the minimum tax liability (MTL). It emphasises that this is particularly important, as the MTL is levied even on land that lies idle.
At the same time, the tax does not automatically cease to be charged simply because the owner is aware that the plot has been mined.
Official confirmation of the land’s status is required. This may take the form of cadastral data or a survey certificate from demining operators or State Emergency Service units.
As a reminder, from 1 April 2026, some Ukrainian pensioners risk losing their payments if they fail to undergo mandatory physical identification. The requirement applies to those who are abroad or residing in temporarily occupied territories
