In January – September 2025, local budgets received UAH 33.8 billion in land payments. This is 15.3% or UAH 4.5 billion more than in the same period of 2024, when revenues amounted to UAH 29.3 billion. This was reported by the State Tax Service.
Dnipropetrovsk region paid the largest amounts of tax – UAH 6 billion, Kyiv city – UAH 4.8 billion, Odesa region – UAH 3 billion, and Lviv region – UAH 2.3 billion.
Land tax remains one of the main sources of filling local budgets. Funds from it go to the development of communities, financing of infrastructure, social sphere and improvement.
“The land fee is a mandatory payment as part of the property tax. It includes land tax and rent for land plots of state and communal property”, – the tax office reminded.
According to the Tax Code of Ukraine, land owners and land users start paying tax from the day of state registration of the right of ownership or use of the plot, and in case of termination of such rights, the tax is charged only for the actual period of use in the current year.
