Exemption from Land Tax: Who Has the Right Not to Pay for the Plot.

According to inkorr.com: In Ukraine, there are several categories of citizens who may not pay land tax. Among them are pensioners, veterans, large families, and persons with disabilities. At the same time, foreigners have no right to receive land from the state or community for free. This was reported by the 'Court and Legal Newspaper' citing information from the Main Department of the State Tax Service in the Sumy region.

Regulation of Land Tax Payment

Exemption from land tax payment is determined by the Tax Code of Ukraine (Art. 281.1). These benefits are aimed at supporting socially vulnerable categories who are owners of land plots according to established norms.

Who is Granted Exemption from Tax

• Persons with disabilities of Group I and II;
• Families with three or more children under 18;
• Pensioners;
• War veterans and persons subordinate to the Law 'On the Status of War Veterans, Guarantees of Their Social Protection';
• Victims of the Chernobyl disaster.

Norms for Tax Benefits on Land Plots

• Personal peasant farm – up to 2 ha.
• Residential house and outbuildings: up to 0.25 ha in villages, 0.15 ha in towns, 0.10 ha in cities.
• Dacha construction – up to 0.10 ha.
• Individual garage – up to 0.01 ha.
• Horticulture – up to 0.12 ha.

These norms also correspond to the sizes of plots that Ukrainians can receive for free from the state or local communities according to Art. 121 of the Land Code. Foreigners and stateless persons do not have this right.

According to the State Tax Service, thousands of citizens have already used the right to exemption from land tax payment. This program is part of a larger system of social protection that includes payments to veterans, support for large families, and compensation for victims of disasters.

It should be noted that the exemption from land tax program aims to reduce the financial burden on socially vulnerable groups in the context of constant economic challenges. This reflects the efforts of the state to support those who need it the most.