Local budgets of Ukraine received almost 34 billion hryvnias from land payments

For the first nine months of 2025, local budgets of Ukraine were replenished by 33.8 billion hryvnias from the payment of land tax and land rent. This is 15.3%, or 4.5 billion hryvnias more than in the same period of 2024, when revenues amounted to 29.3 billion hryvnias. This was reported by the State Tax Service of Ukraine (STS).

Among the leading regions in land tax payments, the Dnipropetrovsk region took first place, where community budgets received 6 billion hryvnias. In second place is the city of Kyiv with 4.8 billion, followed by the Odesa region with 3 billion and the Lviv region, where revenues amounted to 2.3 billion hryvnias. These regions traditionally demonstrate high tax discipline and active development of the local economy.

As noted by the State Tax Service, land tax remains one of the most important sources of financing for local budgets. The funds received are directed to the implementation of infrastructure projects, the development of the social sphere, the improvement of territories and the support of local initiatives. Thus, the proceeds from this tax directly affect the quality of life in communities.

“The land tax is a mandatory payment as part of the property tax. It includes both land tax and rent for the use of land plots of state and municipal property,” the department reminded. Such a system ensures the stability of budget revenues even in difficult economic conditions.

According to the Tax Code of Ukraine, land owners and land users are obliged to pay tax from the date of state registration of the right to ownership or use of a land plot. In the event of termination of such rights, the tax is charged for the actual period of land use in the current year. This norm guarantees transparency and fairness in the system of administration of land payments.

Experts note that the stable growth of revenues from land taxes indicates increased efficiency of tax administration and responsibility of local taxpayers. In the context of budget decentralization, this tax remains one of the most important instruments of financial independence of communities, allowing them to independently determine development priorities and effectively manage resources.