Ukrainians were shown who may not pay land tax: list of beneficiaries for 2025.

The State Tax Service of Ukraine reminds about the possibilities of exemption from land tax for certain categories of citizens. The legislation allows some socially vulnerable groups of the population to be fully or partially exempt from this tax.

The main categories of persons who may receive benefits include disabled individuals of groups I and II. They are fully exempt from land tax. Individuals with disabilities of group III pay tax under general conditions.

There are also benefits for large families raising three or more children under the age of 18. They are also fully exempt from land tax. Regardless of pension size or additional income, retirees also do not pay land tax.

Benefits are also granted to war veterans, including combatants and those with disabilities as a result of the war. Persons affected by the Chernobyl disaster are also exempt from land tax.

Land tax is not levied on owners of land plots in temporarily occupied territories. Tax is also not levied for lands deemed unsuitable due to the threat of pollution from explosive objects.

To obtain a benefit, citizens need to submit the necessary documents to the local tax service. The documents include an application for the benefit, documentation confirming the right to the benefit, and documents for the land plot. After the application is approved, the benefit will apply from the next tax period.

The land tax is an important source of revenue for local budgets, but legislation provides mechanisms to support socially vulnerable groups of the population.