Land tax from October 1: how payments will change when buying real estate.

According to inkorr.com: The State Tax Service of Ukraine announced new rules for paying land tax that will come into effect with the change of ownership of real estate. Starting from October 1, 2025, a simplified procedure is being introduced to avoid double payments and facilitate budgeting.

If the obligation to pay land tax passes to another person due to the change of real estate ownership, the funds already paid by the previous user can be taken into account when the new user of the land plot pays. This is possible provided that the new owner compensates the previous payer for the amount previously paid based on the conclusion of the controlling authority.

The law, passed on July 16, 2025, and coming into effect on October 1, amended the Tax Code and other regulatory acts. According to Article 120 of the Land Code, when purchasing a house or other structure, ownership of the land plot under this object automatically passes to the new owner.

Start of land tax payments

The right of ownership or use of the land plot takes effect from the moment of state registration. Owners and users of land are obliged to start paying land tax from the date of occurrence of the relevant right. These new norms are aimed at simplifying the procedure of transferring the obligation to pay land tax, preventing double payments and increasing the transparency of financial relations with the budget, warns the STS.

The State Tax Service of Ukraine has announced the introduction of a simplified procedure for paying land tax when the ownership right to real estate passes to new owners. Changes in legislation will help to avoid double payments and ensure greater transparency in financial relations.

In the new rules for paying land tax, it is important to note that these changes aim to improve procedures for new owners. With the introduction of a simplified system, it is expected that property owners will be able to manage their financial obligations more conveniently and also reduce the likelihood of conflicts arising from repeated payments. These innovations will be an important step in reforming the country's tax system.