Land tax: which pensioners are exempt from paying in 2026
This has been reported by the State Tax Service of Ukraine.
Who is eligible for the exemption
The Tax Code provides for exemption from land tax for certain categories of citizens. These include old-age pensioners.
Simply reaching retirement age does not automatically entitle a person to this exemption if they continue to receive another type of pension.
Are non-age-based pensioners entitled to the exemption?
The State Tax Service has pointed out that entitlement to exemption from land tax is confirmed by documents certifying the relevant status. For pensioners, this is a pension certificate issued specifically in connection with retirement on the basis of age.
Therefore, citizens receiving a pension for length of service, on grounds of disability or following the loss of a breadwinner are not entitled to this exemption solely on the basis of having reached retirement age, unless their status as an old-age pensioner is documented.
To which plots of land does the exemption apply?
The exemption applies only to areas specified in the Tax Code. Specifically:
- up to 2 hectares — for personal farming;
- up to 0.25 hectares in villages, 0.15 hectares in towns and 0.10 hectares in cities — for the construction and maintenance of a residential building;
- up to 0.10 hectares — for the construction of a private holiday home;
- up to 0.01 hectares — for the construction of a garage;
- up to 0.12 hectares — for horticulture.
How to apply for the exemption
If the right to exemption from land tax arises during the year, it takes effect from the month following the month in which it was acquired.
To do this, you must contact the tax office in the area where the land plot is located and submit documents confirming your entitlement to the exemption.
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