Owners of property destroyed as a result of the war were exempted from paying real estate tax
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The President of Ukraine, Volodymyr Zelenskyi, signed Law No. 7632 on exemption from payment of real estate tax for real estate destroyed or damaged as a result of the war. This was reported by Yaroslav Zheleznyak, first deputy head of the Verkhovna Rada Committee on Tax and Customs Policy.
Photo: cv.tax.gov.ua 0
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Exemption from paying land tax
According to the law, exemption from the payment of land tax for individuals (for the whole of 2022) and legal entities (from March 1, 2022 to January 1, 2023) will be applied if the land plot is located in the territories of active hostilities or occupied territories.
From 2023, the benefit will be valid until the last day of the month in which active hostilities or occupation ended.
Exemption from paying real estate tax
Exemption from paying real estate tax for individuals (for 2021 and 2022) and legal entities (from March 1, 2022 to January 1, 2023) will apply if the residential property is located in the territories of active hostilities or occupied territories.
From 2023, the benefit will be valid until the last day of the month in which active hostilities or occupation ended.
Read also: Real estate tax in Ukraine: who needs to pay before July 1 and how to calculate the amount
Exemption from the single tax of the fourth group
At the same time, the exemption from the single tax of the fourth group occurs from March 1, 2022 for land plots located in the territories of active hostilities or occupied territories, until the end of such events.
Norms do not apply to land plots on which hostilities or temporary occupation of the Russian Federation ended by May 1, 2022.
The law enters into force on the day following its publication, that is, May 5.
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News editor Roman Myronchuk writes on the following topics: Economy, finance, banks, cryptocurrencies, investments, technologies
Source: Ministry of Finance
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