Land Tax During Wartime: What Landowners on Occupied Territories or Plots with Destroyed Property Need to Know

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Land tax is one of the key local taxes that funds community budgets. According to the legislation, owners of land plots, land shares, and permanent land users are required to pay land tax.

However, for territories affected by the war, special rules apply that exempt individuals from tax obligations.

Who Must Pay Land Tax?

Land tax is paid by:

land plot owners,
land share owners,
permanent land users.

When Is the Tax Assessed and When Must It Be Paid?

By May 1, the tax authorities assess land tax for individuals based on the location of their land plot.

By July 1, the landowner receives a tax notice-decision, which includes:

the cadastral number and area of the land plot;
the tax rate;
applicable tax benefits (if any).

The tax must be paid within 60 days from the date the notice is received.

Do You Need to Pay Land Tax if the Land Is Located in an Occupied Area or Active Combat Zone?

No. For the duration of martial law, land tax for such land plots is not assessed and not paid.

The exemption applies:

For individuals

from 01.01.2022 to 31.12.2022.

For legal entities and sole proprietors (FOP)

from 01.03.2022 to 31.12.2022.

After 2023

from the month when hostilities or occupation began until the month they ended.

Dates are determined based on the official List of Territories Where Hostilities Are/Were Conducted or That Are Temporarily Occupied, approved by the Cabinet of Ministers of Ukraine.

Is Land Tax Due if a House or Other Property on the Plot Was Destroyed?

No. During martial law, land tax is not assessed for land plots where:

residential property has been destroyed,
non-residential property has been destroyed.

Important: Information about the destroyed property must be entered into the State Register of Damaged and Destroyed Property.

Which Land Plots Are Exempt from Tax?

If a residential building was destroyed — for individuals:

in villages — up to 0.25 ha,
in settlements — up to 0.15 ha,
in cities — up to 0.1 ha.

If a non-residential building was destroyed — for individuals:

100% of the land plot area is exempt if the destroyed building covered at least 1/3 of the land plot;
50% of the land plot area is exempt if the destroyed building covered less than 1/3 of the plot.

How Long Does the Exemption Apply?

The exemption is applied:

from the first day of the month in which the property was destroyed,
until the month it is restored,
or until martial law is lifted,
but no longer than 01.01.2026.

Note: The exemption period may be extended — it is advisable to monitor legal updates.

Do You Need to Notify the Tax Authorities?

If you own several land plots of the same type, submit an application by May 1 indicating which specific plots the exemption applies to.
If the right to an exemption arises during the year (e.g., your home was destroyed), submit an application within 30 days.
The exemption applies from the month following the submission of the application (or from the next tax year if deadlines were missed).
If the grounds for the exemption end (e.g., the home has been restored), the tax begins to be assessed from the next month.

This information material has been produced as part of a project implemented by the Danish Refugee Council (DRC) with funding from the European Union. The views and opinions expressed are those of the author(s) alone and do not necessarily reflect the views of the European Union or the DRC. Neither the European Commission nor the DRC can be held responsible for the content of this material.

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