In the first two months of 2026, Ukrainian payers paid over 7.4 billion hryvnias in land tax to local budgets, the State Tax Service of Ukraine reports. This is 12.2% more than in the same period last year, when the amount of the collection was 6.6 billion hryvnias.

The leaders in terms of revenue were Dnipropetrovsk region with 1.2 billion hryvnias and Kyiv with 1.1 billion hryvnias. The top three leaders also included Odesa region with 653.5 million hryvnias, and Lviv region took fourth place with 571.2 million hryvnias.

Land tax is paid by owners of land plots, land shares (shares) and land users. The object of taxation is land owned or used, as well as land shares owned by private individuals.

The tax base is determined based on the normative monetary valuation of land plots, taking into account the indexation coefficient. If the normative valuation of the land plot has not been carried out, the tax is calculated based on its area.

For individuals, the tax service calculates the tax by sending a notification-decision. Legal entities and individual entrepreneurs independently determine the amount of the tax and submit the relevant declaration to the tax service authorities.

The growth of land tax revenues indicates an increase in the efficiency of tax payment administration and the stable functioning of local budgets. At the same time, it also reflects the activity of land plot owners and their willingness to fulfill tax obligations.