Exemption from Rent Payment
Exemption from Rent Payment
According to the Law of Ukraine "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the exemption from environmental tax payment, land payment and tax on immovable property other than land for destroyed or damaged immovable property" land plots contaminated with explosive ordnance are not subject to land tax.
Tax is not paid for land plots that are unsuitable for use due to the potential threat of contamination with explosive ordnance if village, settlement, city councils, military administrations, and military-civil administrations make decisions to establish tax benefits for the payment of local taxes and/or fees in accordance with the procedure defined by the Tax Code of Ukraine.
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