Ukraine Extends Land Fee Relief for Sites With Destroyed Buildings
The 2026 exemption applies to land where residential or commercial property was destroyed as a result of Russia’s armed aggression against Ukraine.
Ukraine has extended land payment relief through 2026 for plots containing homes or non-residential buildings destroyed by hostilities, terrorist attacks or sabotage. The measure was introduced by Law No. 4903-IX and took effect on October 23.
The State Tax Service of Ukraine reported the change on Monday, November 2. Eligibility is determined using records from the state register of property damaged or destroyed as a result of Russia’s armed aggression.
The exemption starts on the first day of the month in which the destruction date recorded in the register falls. It continues until the end of the month when ownership of a newly built property on the plot is registered, or until the end of the month in which martial law in Ukraine is terminated or lifted.