Ukraine’s minimum tax liability applies to the ownership or use of agricultural land, including lease, sublease, emphyteusis and permanent use. The State Tax Service of Ukraine set out the main calculation and filing rules on Friday, October 9.

For a plot with an official monetary valuation, the amount is based on its indexed valuation, the applicable coefficient and the number of months it was held or used. A fixed coefficient of 0.057 applies from 2025 through the end of the year in which martial law is lifted.

During martial law, the annual floor is UAH 700 per hectare, rising to UAH 1,400 where arable land accounts for at least half of the plot. These guaranteed thresholds do not apply to land in officially listed areas of possible hostilities or temporary occupation.

The mechanism does not automatically require payment of the entire calculated liability on top of taxes already paid. Taxpayers compare it with qualifying taxes, fees and land-rental costs, while single-tax payers in groups III and IV report the calculation in dedicated annexes for each plot.