In 2025, more than 3 million taxpayers paid UAH 45.6 billion in land tax, which is 15.6% more than in 2024 (UAH 39.4 billion).
This is stated in the report of the State Tax Service, the Ukrainian News agency reports.
Land tax revenues remain at the disposal of local communities. This allows them to finance road repairs, support schools and provide critical infrastructure in today's conditions.
Leading regions in terms of payment volumes:
- Dnipropetrovsk Region – UAH 8.1 billion,
- Kyiv city - UAH 6.5 billion,
- Odesa Region - UAH 4 billion,
- Lviv Region - UAH 3.1 billion.
Taxpayers are owners of land plots, land shares (units) and land users.
The objects of taxation are land plots that are owned or used; land shares (units) that are owned.
The tax base for land payment is the normative monetary value of land plots, taking into account the indexation coefficient; the area of land plots for which the normative monetary evaluation has not been carried out.
As the Ukrainian News agency earlier reported, real estate tax revenues increased by 19.3% to UAH 12.7 billion in 2025.
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