State Support for Farmers and Landowners
Due to hostilities and occupation, part of Ukraine’s agricultural land remains mined or inaccessible for use. Landowners and tenants often cannot cultivate their plots, fulfil lease agreements, or pay rent — and are not always aware of their rights in such situations.
On 6 May 2023, the Verkhovna Rada adopted amendments to the Tax Code (Law No. 3050-IX), introducing tax benefits for farmers and landowners whose plots are mined, contaminated with explosive remnants of war, occupied, or located in areas of active hostilities. The purpose of these tax incentives is to reduce the financial burden and support recovery.
Decisions on granting exemptions from local taxes and fees for such land plots are made by local self-government bodies or relevant military or military-civil administrations in accordance with established procedures.
Available Tax Benefits
- Exemption from the minimum tax liability (MTL). The MTL is the minimum amount of tax that owners or users of agricultural land must pay regardless of actual use. For plots that are subject to tax benefits or officially recognized as unsuitable for use due to contamination risks, the MTL is not applied.
- Exemption for single tax payers of Group IV from paying the single tax for those plots during the periods when the land tax or single tax is not assessed.
- Exemption from land tax for plots officially recognized as unsuitable for cultivation or contaminated; the specific application is determined by the decision of local or military administrations.
Military Levy
In 2025, no exemptions from the military levy are provided for Group IV single tax payers. For private entrepreneurs (FOPs) of Groups I, II, and IV, a fixed advance payment applies — 10% of the minimum monthly wage as of 1 January of the reporting year (for 2025 this equals UAH 800 per month, or UAH 9,600 per year).
The military levy must be paid even if the land is not being used.
Eligibility Criteria
Tax exemptions apply to land plots that:
- are located in territories of active hostilities or temporarily occupied areas;
- are under conservation (for example, those hosting military engineering or fortification structures);
- are confirmed as containing mines or other explosive remnants of war.
What to Do if the Land Tax Has Been Charged
- Check whether your land plot is included in the official list of territories of hostilities, temporarily occupied areas, or those recognized as unsuitable (information is available from local authorities or the State Tax Service).
- Submit a written request or complaint to the relevant territorial office of the State Tax Service, describing the circumstances and attaching supporting documents (such as an inspection report or decision of the local/military administration).
- If the tax authority does not respond or refuses, you may appeal the decision through administrative or court procedures.
If you need help preparing a request to the State Tax Service, completing an application for tax benefits, drafting an administrative complaint or a lawsuit, or if you have additional questions about land compensation and protection of land rights — contact the lawyers of PravoVsim. You can receive free and professional legal assistance quickly and easily.
This information material has been produced as part of a project implemented by the Danish Refugee Council (DRC) with support from the Swiss Government through the Swiss Agency for Development and Cooperation. The views and opinions expressed are those of the author(s) and do not necessarily reflect those of the Agency or the DRC.
