A new form of tax declaration on rent for state-owned agricultural land will be introduced from January 1, 2026.
This is stated in the message of the Tax Service, Ukrainian News Agency reports.
It will be used by business entities that use land plots leased in accordance with Article 120 of the Land Code of Ukraine.
The specified article provides that a state-owned land plot that belonged to a state enterprise on the right of permanent use is transferred to a joint-stock company, a limited liability company, 100 percent of the shares in the authorized capital of which belong to the state, which was formed by transforming such a state enterprise and is its legal successor.
The transfer of land is carried out on a lease basis for a period of up to 50 years, and the minimum amount of rent is not less than 12% of the normative monetary valuation of the land plot.
If such an assessment has not yet been carried out, it is not less than 12% of the normative monetary valuation of a unit of arable land area in the Autonomous Republic of Crimea or the region.
The rent for such land will be paid under a separate code of the Classification of Budget Revenues - 18011200.
The majority of the revenues (90%) will be directed to the general fund of the state budget.
As Ukrainian News Agency earlier reported, the tax debt of Ukrainians who earned from posting content on the OnlyFans platform in 2020-2022 reaches UAH 384.7 million.
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