{"id":3998,"date":"2025-10-02T12:12:55","date_gmt":"2025-10-02T09:12:55","guid":{"rendered":"https:\/\/avnbmu.com.ua\/?p=3998"},"modified":"2025-10-14T12:15:25","modified_gmt":"2025-10-14T09:15:25","slug":"association-draws-attention-new-rules-for-land-taxation-effective-from-october-5-2025-2","status":"publish","type":"post","link":"https:\/\/avnbmu.com.ua\/en\/news\/association-draws-attention-new-rules-for-land-taxation-effective-from-october-5-2025-2\/","title":{"rendered":"Association draws attention! New rules for land taxation effective from October 5, 2025"},"content":{"rendered":"\n

On October 5, 2025<\/strong>, the Law of Ukraine No. 4577-IX of August 21, 2025<\/strong> \u201cOn Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding Support for Enterprises of the Defense-Industrial Complex<\/em>\u201d enters into force.
This law introduces amendments to the Tax Code of Ukraine<\/strong>, including a new version of Article 274<\/strong>, which now reads as follows:<\/p>\n\n\n\n

\n

Article 274. Land tax rate for land plots, including those held by individuals as owners of land shares (pa\u0457), for which a normative monetary valuation has been conducted (regardless of location)<\/strong>
274.1.<\/strong> The tax rate for land plots, including those held by individuals as owners of land shares (pa\u0457), for which a normative monetary valuation has been conducted, shall not exceed 3 percent<\/strong> of their normative monetary valuation; for public-use lands<\/strong> \u2014 not more than 1 percent<\/strong>; for agricultural lands<\/strong> \u2014 not less than 0.3 percent<\/strong> and not more than 1 percent<\/strong>; and for forest lands<\/strong> \u2014 not more than 0.1 percent<\/strong> of their normative monetary valuation.
274.2.<\/strong> The tax rate for land plots under permanent use by business entities<\/strong> (except those in state or communal ownership) shall not exceed 12 percent<\/strong> of their normative monetary valuation.<\/p>\n<\/blockquote>\n\n\n\n

In addition, Article 277<\/strong> has been restated as follows:<\/p>\n\n\n\n

\n

Article 277. Land tax rates for land plots, including those held by individuals as owners of land shares (pa\u0457), for which a normative monetary valuation has not been conducted<\/strong>
277.1.<\/strong> The tax rate for land plots, including those held by individuals as owners of land shares (pa\u0457), located outside or within settlements<\/strong>, shall not exceed 5 percent<\/strong> of the normative monetary valuation of one hectare of arable land<\/strong> in the Autonomous Republic of Crimea or in the respective region; for agricultural lands<\/strong> \u2014 not less than 0.3 percent<\/strong> and not more than 5 percent<\/strong> of that valuation; and for forest lands<\/strong> \u2014 not more than 0.1 percent<\/strong> of the normative monetary valuation of arable land per hectare in the Autonomous Republic of Crimea or in the respective region.<\/p>\n<\/blockquote>\n\n\n\n

Accordingly, the land tax rates for plots allocated to mining enterprises<\/strong> for the extraction of minerals and the development of deposits \u2014 as established by the Law of Ukraine No. 4536-IX of July 16, 2025<\/strong> \u201cOn Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine in Connection with the Adoption of the Law of Ukraine \u2018On Integrated Prevention and Control of Industrial Pollution\u2019 and for the Improvement of Certain Provisions of Tax Legislation<\/em>\u201d \u2014 will remain in effect for only a few days<\/strong>, from October 1 to 4, 2025<\/strong>.<\/p>\n\n\n\n

The relevant information has been published on the official website of the State Tax Service of Ukraine<\/strong> (section Press Center \u2192 News<\/em>).<\/p>\n\n\n\n

Photo source: www.freepik.com<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

On October 5, 2025, the Law of Ukraine No. 4577-IX of August 21, 2025 \u201cOn Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding Support for Enterprises of the Defense-Industrial Complex\u201d enters into force.This law introduces amendments to the Tax Code of Ukraine, including a new version of Article 274, which […]<\/p>\n","protected":false},"author":1,"featured_media":3118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/posts\/3998"}],"collection":[{"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/comments?post=3998"}],"version-history":[{"count":1,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/posts\/3998\/revisions"}],"predecessor-version":[{"id":4000,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/posts\/3998\/revisions\/4000"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/media\/3118"}],"wp:attachment":[{"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/media?parent=3998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/categories?post=3998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/tags?post=3998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}