Association draws attention! New rules for land taxation effective from October 5, 2025

On October 5, 2025, the Law of Ukraine No. 4577-IX of August 21, 2025 “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding Support for Enterprises of the Defense-Industrial Complex” enters into force.
This law introduces amendments to the Tax Code of Ukraine, including a new version of Article 274, which now reads as follows:

Article 274. Land tax rate for land plots, including those held by individuals as owners of land shares (paї), for which a normative monetary valuation has been conducted (regardless of location)
274.1. The tax rate for land plots, including those held by individuals as owners of land shares (paї), for which a normative monetary valuation has been conducted, shall not exceed 3 percent of their normative monetary valuation; for public-use lands — not more than 1 percent; for agricultural lands — not less than 0.3 percent and not more than 1 percent; and for forest lands — not more than 0.1 percent of their normative monetary valuation.
274.2. The tax rate for land plots under permanent use by business entities (except those in state or communal ownership) shall not exceed 12 percent of their normative monetary valuation.

In addition, Article 277 has been restated as follows:

Article 277. Land tax rates for land plots, including those held by individuals as owners of land shares (paї), for which a normative monetary valuation has not been conducted
277.1. The tax rate for land plots, including those held by individuals as owners of land shares (paї), located outside or within settlements, shall not exceed 5 percent of the normative monetary valuation of one hectare of arable land in the Autonomous Republic of Crimea or in the respective region; for agricultural lands — not less than 0.3 percent and not more than 5 percent of that valuation; and for forest lands — not more than 0.1 percent of the normative monetary valuation of arable land per hectare in the Autonomous Republic of Crimea or in the respective region.

Accordingly, the land tax rates for plots allocated to mining enterprises for the extraction of minerals and the development of deposits — as established by the Law of Ukraine No. 4536-IX of July 16, 2025 “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine in Connection with the Adoption of the Law of Ukraine ‘On Integrated Prevention and Control of Industrial Pollution’ and for the Improvement of Certain Provisions of Tax Legislation” — will remain in effect for only a few days, from October 1 to 4, 2025.

The relevant information has been published on the official website of the State Tax Service of Ukraine (section Press Center → News).

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