The indexation coefficient for the normative monetary valuation of a land plot in 2026 (for 2025) is 1.08, it applies to all categories of land and types of land.
The Tax Service has said this in a statement, the Ukrainian News agency reports.
This information was provided by the State Service of Ukraine for Geodesy, Cartography and Cadastre in accordance with the requirements of Article 289 of the Tax Code of Ukraine.
How the indexation coefficient is applied:
- the indexation coefficient is applied cumulatively;
- calculation of the land payment depends on the date of the normative monetary valuation of land;
- the procedure for application is determined by paragraph 289.2 of Article 289 of the Tax Code of Ukraine.
Normative monetary valuation of a land plot, taking into account the indexation coefficient, is the tax base for land tax. It is used to calculate the amount of rent for land plots of state and municipal property.
Indexation coefficients in previous years:
- 1996 - 1.703;
- 1997 - 1.059;
- 1998 - 1.006;
- 1999 - 1.127;
- 2000 - 1.182;
- 2001 - 1.02;
- 2005 - 1.035;
- 2007 - 1.028;
- 2008 - 1.152;
- 2009 - 1.059;
- 2010 - 1.0;
- 2011 - 1.0;
- 2012 - 1.0;
- 2013 - 1.0;
- 2014 - 1.249;
- 2015 - 1.433 (excluding agricultural land), 1.2 (agricultural land);
- 2016 - 1.06 (non-agricultural land), 1.0 (agricultural land);
- 2021 - 1.1 (non-agricultural), 1.0 (agricultural land);
- 2022 - 1.15 (excluding agricultural land), 1.0 (agricultural land);
- 2023 - 1.051 (for all categories of land);
- 2024 - 1.12 (for all categories of land)
The normative monetary value of land was not indexed for 2002, 2003, 2004 and 2006.
As the Ukrainian News agency earlier reported, the State Tax Service named the leaders in the payment of transport tax in 2025.
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