---
title: "Has the land changed owners? Then pay the tax the new way: how the MNO is distributed"
description: "A change of land ownership within a year no longer means both owners pay the full MNO. 🚜 The STS has clarified: the tax is now divided proportionally to the time of ownership. The previous owner pays for the beginning of the year, the new one — for the remainder. 💰"
date: 2026-07-24T03:56:00.000Z
lang: en
url: https://xab.info/en/posts/has-the-land-changed-owners-then-pay-the-tax-the-new-way-how-the-mno-is-distributed
tags: [ukraine, gns, land-tax, mno, minfin]
publisher: "XAB.info"
---

# Has the land changed owners? Then pay the tax the new way: how the MNO is distributed

![Farmer watches combine harvester in field, illustrating land tax changes upon ownership transfer](https://xab.info/media/2026/07/24/kak-razdelitsya-nalog-mno-pri-smene-vladelca-zemli/kak-razdelitsya-nalog-mno-pri-smene-vladelca-zemli-1.webp)

A change of ownership of a land plot within a year no longer means that both parties are obliged to pay the full amount of the minimum tax obligation (MNO). The State Tax Service of Ukraine (STS) has clarified this issue, explaining that the tax burden is now calculated strictly in proportion to the time of actual land ownership.

Previously, there was uncertainty, but now the rules of the game have changed in favor of fairness. If the right to land passes from one person to another, the payment for the entire calendar year will not be made by one party, but by both — but only for the months when they actually used the plot.

### How exactly the tax is divided

According to clarifications from the Ministry of Finance and the STS, the MNO amount is distributed between the parties to the transaction in proportion to the time of land use. This avoids the accrual of obligations for periods when the land plot was not actually in the use of the taxpayer.

The calculation algorithm looks like this:

- **Previous owner** pays the MNO only for the period from January 1 to the month when their right to the land ceased.

- **New owner** starts paying from the month when they actually acquired the right to the plot.

The minimum annual MNO amount, established by the Tax Code of Ukraine, is subject to adjustment depending on the number of months of actual land use. The MNO amount is included in the total tax obligation of each participant separately.

### Why is this needed

This approach allows for an accurate distribution of the tax burden. Now, neither party to the transaction overpays for the time the land was owned by another person. This is especially relevant for those who buy or sell land in the middle of the year.

Previously, RBK-Ukraine wrote about other nuances of land taxation. For example, land plot owners in Ukraine who received land through inheritance may, in certain cases, sell it and not pay taxes on the income received. This refers to the specifics of taxation when selling inherited property, which also has its own features and exceptions.