Is it mandatory to pay land tax during martial law?

As a general rule, it is necessary.

However, in connection with the introduction of martial law, it was stipulated for citizens that the land tax should not be paid in respect of land plots that:

●      are located in territories where active hostilities are (were) taking place, or in territories not under the control of the Government of Ukraine according to the relevant List for the period from January 1 to December 31, 2022, and starting from January 1, 2023 for the period from the first day of the month in which the date of the start of active hostilities or temporary occupation was determined for the relevant territories, to the last day of the month in which active hostilities or temporary occupation of the relevant territory have ended;

•      littered with explosive objects during the period of such contamination. The basis for not charging the land tax in such a case is the data of the State Land Cadastre entered as a result of the corresponding survey of the land plot;

•      unsuitable for use in connection with the potential threat of their contamination with explosive objects - in case of adoption by village, settlement, city councils, military administrations and military-civilian administrations of decisions on the establishment of a corresponding tax benefit. Such decisions are adopted at the taxpayer's request.