War veterans and persons covered by the Law of Ukraine “On the Status of War Veterans, Guarantees of Their Social Protection” are entitled to exemption from payment of land tax within the limits laid down by law.
The relief applies to land plots for each type of designated use in the following maximum sizes:
- for running a personal peasant farm — up to 2 hectares;
- 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 individual garages — up to 0.01 ha;
- for gardening — up to 0.12 ha.
Exemption from payment of the tax applies subject to compliance with the procedure for formalising the relief, as established by the Tax Code of Ukraine. If a veteran owns several land plots of the same type of use and their total area exceeds the maximum limit, in order to apply the relief correctly it is necessary to submit an application to the supervisory authority of the State Tax Service.
If the right to the relief arises during the year or a person acquires ownership of a land plot, an application to the tax authority must be submitted within 30 calendar days from the date of acquiring such a right.
Veterans may contact the State Tax Service to reconcile data on the existence of their entitlement to land tax relief. If, during such reconciliation, discrepancies are found between the information held by the STS and the taxpayer’s documents, the supervisory authority recalculates the amount of tax and sends a new tax notice-decision.
Information on taxable objects, assessed tax liabilities and issued tax notices-decisions is available in the Taxpayer’s Electronic Cabinet, as well as in the STS mobile application “My Tax”.
War veterans and other persons entitled to such relief should check that it is being correctly applied to the land plots they own and, if necessary, contact the supervisory authority of the STS to clarify the data.