Let's discuss land tax benefits that remain relevant to this day. Land tax is a component of property tax. This tax is paid by owners, users and tenants of land plots.
In this article, we will consider who is entitled to exemption from paying land tax, and also present the legal position of leading experts.
The following categories are exempt from land tax:
- persons with disabilities of the first or second group;
parents of three or more children;- retired persons;
- participants in the war;
- persons injured as a result of the disaster at the Chernobyl nuclear power plant.
Land tax benefits are distributed not only by subjects, but also by objects. For example, there is no need to pay tax for land plots that are intended for personal farming and do not exceed 2 hectares. Land plots for the construction of residential buildings, farm buildings and structures are also exempt from tax, if their area does not exceed 0.25 hectares in villages, 0.15 hectares in towns, and 0.1 hectares in cities.
In addition, land plots for summer house construction up to 0.1 hectare, for individual garages up to 0.01 hectare and for gardening up to 0.12 hectare are not taxed according to the current legislation.
Rules for payment of land tax in the case of several objects
Individuals have the right to exemption from payment of land tax for only one land plot of their choice. To do this, you need to include the appropriate choice in the tax return.
Regarding the payment of land tax by legal entities, let's move on to the consideration of possible military benefits, which remain relevant. An important clarification: you can't simply not pay land tax, you need to have a privilege that allows it.
Also, the transfer of land for rent to taxpayers of the fourth group of single tax, who are producers of agricultural products, entitles them to exemption from paying land tax.
Legal entities that are not required to pay land tax
Sanatorium-resort and health facilities of public associations of persons with disabilities, rehabilitation institutions and public associations of persons with disabilities are exempt from paying land tax. Olympic and Paralympic training bases, educational institutions, institutions of culture, science, health care, social protection, physical culture and sports financed from state or local budgets are also not taxed.
Agricultural enterprises of all forms of ownership and farms engaged in the cultivation of young gardens, berry orchards and vineyards before the beginning of fruiting, as well as those that grow hybrid plantations, gene pool collections and nurseries of perennial fruit plantations are also exempt from paying land tax.
Land plots where cemeteries, crematoriums and columbariums are located, as well as plots occupied by diplomatic missions, are also exempt from taxation.
Land plots provided for the construction and maintenance of religious and other buildings, which are used to support the activities of various religious organizations on the territory of Ukraine, as well as land plots contaminated with explosive objects, are also not taxed.
Conditions under which land tax is exempted in temporarily occupied territories.
In connection with the state of war, in temporarily occupied territories or territories with possible hostilities, land plots may be recognized as contaminated by explosive objects, which exempts them from paying land tax. The decision on this is made by the local self-government or the military administration at the request of the taxpayer. Such exemption is valid until the land is recognized as suitable for use.
The importance of legal support for land tax exemption
Obtaining legal support for land tax exemption is a critical step for taxpayers. This process requires a competent legal advisor to help prepare the application and documentation for the local government or military administration.Legal support will ensure the correctness of the information, compliance with the conditions set forth by the tax legislation, and will help to effectively protect the interests of the payer during the procedure of declaring the land plot unsuitable for use due to the potential threat of its contamination by explosive objects. Ordering legal support will allow you to promptly and professionally deal with all legal aspects, including consultations.
In this article, we have considered the key aspects of land tax benefits. The article listed the categories of persons who have the right to be exempt from paying this tax, as well as considered benefits for various objects, in particular for personal peasant farms, construction of residential buildings and others. The terms of payment of land tax in the case of several objects were also highlighted, and military benefits, which remain relevant to this day, were considered. An important aspect of the tax exemption process is legal support, which ensures the correct implementation of all necessary procedures and protection of taxpayers' interests. Land transactions, land privatization, plot marking, plot purchase, plot sale, land lease, plot privatization.
