War veterans and other preferential categories of citizens defined by the Law of Ukraine “On the Status of War Veterans, Guarantees of Their Social Protection” are entitled to exemption from paying land tax within the established limits. Such relief is also provided for a number of other citizens.
The following may be exempt from paying land tax:
- persons with disabilities in groups I and II;
- individuals raising three or more children under the age of 18;
- old-age pensioners;
- war veterans and persons covered by the provisions of the above-mentioned Law;
- individuals affected by the Chornobyl disaster.
The relief applies to land plots within the following maximum areas:
- for running a personal peasant farm – up to 2 ha;
- for the construction and maintenance of a residential house, outbuildings and structures: in villages – up to 0.25 ha, in settlements – up to 0.15 ha, in cities – up to 0.10 ha;
- for individual dacha construction – up to 0.10 ha;
- for the construction of an individual garage – up to 0.01 ha;
- for gardening – up to 0.12 ha.
If a citizen owns several land plots of the same type of use and their total area exceeds the established limit, an application must be submitted to the supervisory authority in order to claim the relief. If the right to the relief arises during the year, such an application must be submitted within 30 calendar days from the date on which this right is acquired.
Veterans and other beneficiaries may contact the bodies of the State Tax Service to clarify whether they are entitled to the relief and to check that it is being applied correctly. Knowing one's rights makes it possible to make full use of the tax reliefs provided for by law.