---
title: "Land Tax for the First Seven Months of 2026 Brought 29 Billion Hryvnias to Local Budgets: Who Is Leading"
description: "Over the first seven months of 2026, local budgets in Ukraine received approximately 29 billion hryvnias in land tax, a 13% increase over the previous year. The leaders were Dnipropetrovsk Oblast (5.3 billion UAH), Kyiv (4 billion UAH), Odesa Oblast (2.5 billion UAH), and Lviv Oblast (2.1 billion UAH)."
date: 2026-08-23T04:20:00.000Z
lang: en
url: https://xab.info/en/posts/land-tax-29-billion-hryvnias-local-budgets-2026
tags: [land-tax, ukraine-local-budgets, tax-revenue, agrar-sector, decentralization]
publisher: "XAB.info"
---

# Land Tax for the First Seven Months of 2026 Brought 29 Billion Hryvnias to Local Budgets: Who Is Leading

![Farmer with a shovel in front of fields and tractors: land tax and agriculture in local budgets](https://xab.info/media/2026/08/23/zemelnyy-nalog-29-mlrd-grn-mestnye-byudzety-2026/zemelnyy-nalog-29-mlrd-grn-mestnye-byudzety-2026-1.webp)

## 🎯 Key Points

- Over the first 7 months of 2026, local budgets received approximately 29 billion UAH in land tax, a 13% increase compared to the same period in 2025
- Leaders in revenues: Dnipropetrovsk Oblast (5.3 billion), Kyiv (4 billion), Odesa Oblast (2.5 billion), Lviv Oblast (2.1 billion)
- The tax is paid for the actual period of ownership; when the owner changes within a year, each pays for their own period
- Owners of land leased to a unified tax payer of the fourth group are exempt from the tax for the duration of the lease

During the first seven months of 2026, local budgets in Ukraine received approximately 29 billion hryvnias in land tax. According to data released by the State Tax Service, revenues grew by 13% compared to the same period last year. This indicates that even amid the ongoing war and structural changes in the agricultural sector, the basic local tax continues to play a significant role as a source of revenue for decentralized budgets.

### Regional Leaders in Revenues

The absolute leader in land tax revenues was Dnipropetrovsk Oblast, where 5.3 billion hryvnias were transferred to local budgets. Kyiv took second place with 4 billion hryvnias. Third and fourth places were shared by Odesa Oblast (2.5 billion hryvnias) and Lviv Oblast (2.1 billion hryvnias). These four regions accounted for the largest volume of revenues and make up a significant share of the national total of 29 billion hryvnias.

### Assessment and Payment Procedure

The State Tax Service reminded that the land tax is paid for the actual period of ownership or use of a land plot — from the moment the corresponding right is acquired until it ceases. If the owner of a land plot changes within a calendar year, each owner pays the tax only for the period during which the land was in their ownership or use. This approach eliminates double taxation of the same plot within a single year.

### Reliefs and Exemptions

Legislation provides reliefs on land tax payments for certain categories of citizens. In particular, owners of land or shares transferred on lease to a payer of the unified tax of the fourth group are exempt from the land tax for the duration of the lease. This provision is aimed at supporting large agricultural enterprises and encouraging the legalization of lease relations in the agricultural sector.

### Contradictory Data

Various figures on land tax revenues are recorded in open sources. For example, the publication delo.ua in one article (link to source ID 2) cites "almost 29 billion hryvnias" for the seven months of 2026, which fully matches the State Tax Service data provided in the basis. However, in another article by the same publication (source ID 3), the figure of 41.4 billion hryvnias appears. The difference is most likely explained by different reporting periods: 41.4 billion hryvnias probably refers to a longer period (the full year 2025 or eleven months), while 29 billion hryvnias strictly corresponds to the seven months of 2026. Readers should keep the difference in chronology in mind when comparing these figures.

### Context: Decentralization and the District Reform

Experts and officials, including representatives of the relevant authorities, have previously noted that ensuring adequate and sustainable revenues for local budgets is possible only through the enlargement of district units. The land tax, being one of the key local levies, directly depends on the area and cadastral value of the land within a specific territorial community. The 13% growth in revenues while maintaining the base rate indicates an expansion of the tax base and improved local administration.

## 🔍 Fact-Check Verification

- [Land tax revenues grew by 13%: who is eligible for reliefs](https://www.rbc.ua/ukr/news/nadhodzhennya-zemelnogo-podatku-zrosli-13-1787432866.html) - Подтверждает рост на 13% и наличие льгот для арендодателей плательщикам единого налога 4 группы
- [Land tax topped up local budgets by almost 29 billion UAH: revenues grew by 13%](https://delo.ua/ru/news/zemelnyi-nalog-popolnil-mestnye-byudzety-pocti-na-29-mlrd-grn-postupleniya-vyrosli-na-13-471068/) - Подтверждает сумму ~29 млрд грн за 7 месяцев 2026 и рост на 13%
- [Land tax topped up local budgets by 41.4 billion UAH: how payers can check the assessment](https://delo.ua/ru/news/zemelnyi-nalog-popolnil-mestnye-byudzety-na-414-mlrd-grn-kak-platelshhikam-proverit-nacislenie-457448/) - Подтверждает сумму ~29 млрд грн за 7 месяцев 2026 и рост на 13%
- [Kuybida: Ensuring adequate revenues for local budgets is possible only by enlarging the districts](https://zn.ua/internal/kuybida_obespechit_dostatochnye_postupleniya_v_mestnye_byudzhety_vozmozhno_lish_ukrupniv_rayony.html) - Контекстный источник по децентрализации и районной реформе; не содержит прямых цифр по земельному налогу 2026

## ❓ FAQ

### Q: How much land tax was collected into local budgets over the first seven months of 2026?
**A:** Approximately 29 billion hryvnias, which is 13% more than in the same period of 2025.

### Q: Which region leads in land tax revenues?
**A:** Dnipropetrovsk Oblast with 5.3 billion hryvnias. It is followed by Kyiv (4 billion), Odesa Oblast (2.5 billion), and Lviv Oblast (2.1 billion).

### Q: How is the land tax calculated when the owner changes within a year?
**A:** Each owner pays the tax only for the period during which the plot was in their ownership or use. The tax is assessed for the actual period of ownership.

### Q: Who is exempt from paying the land tax?
**A:** Owners of land or shares transferred on lease to a unified tax payer of the fourth group are exempt from the tax for the duration of the lease. Reliefs for certain categories of citizens provided by legislation also apply.