Tax Exemptions for Mined and Contaminated Lands: What Farmers Need to Know

On May 6, 2023, the Law of Ukraine No. 3050-IX came into force, exempting farmers and landowners from paying taxes on mined, contaminated, occupied lands, and lands where hostilities are ongoing. 

The law provides the following benefits:

• Exemption from the minimum tax liability;
• exemption from the single tax of group 4;
• exemption from land fees.

These benefits apply to land plots that:

• Are located in areas where hostilities are taking place or are temporarily occupied'
• are under conservation;
• have been found to contain mines or other explosive objects;

This means that landowners whose plots have been found to contain explosive objects or are located in combat zones no longer have to pay taxes on such plots. This significantly reduces the financial burden on farmers and allows them to focus on restoring their farms.

The tax exemption also extends to all types of real estate, other than land plots, if it has been destroyed or damaged.

*External links may direct you to sources in the Ukrainian Language