---
title: "Who is actually exempt from land tax in Ukraine: clarifications from the State Tax Service"
description: "The State Tax Service of Ukraine has clarified: only pensioners by age are exempt from land tax. Pensions for disability or length of service do not grant the right to a benefit. Find out how to properly complete the documents and what alternatives exist. 🏡💰 #taxes #pensions #landtax"
date: 2026-07-06T05:34:00.000Z
lang: en
url: https://xab.info/en/posts/who-is-actually-exempt-from-land-tax-in-ukraine-clarifications-from-the-state-tax-service
tags: []
publisher: "XAB.info"
---

# Who is actually exempt from land tax in Ukraine: clarifications from the State Tax Service

![Elderly woman reviewing documents and calculating expenses with a calculator — illustration for article on land tax exemptions in Ukraine](https://xab.info/media/2026/07/06/osvobozhdenie-ot-zemel-nogo-naloga-v-ukraine-raz-yasneniya-gns/osvobozhdenie-ot-zemel-nogo-naloga-v-ukraine-raz-yasneniya-gns-1.webp)

Taxation issues often cause confusion among citizens, especially when it comes to preferential categories. Recent clarifications from the Main Directorate of the State Tax Service (STS) shed light on which specific types of pensions grant the right to exemption from land tax payments and which do not.

### Age alone guarantees the benefit

According to Article 281 of the Tax Code of Ukraine, exemption from land tax payments is granted to pensioners by age. This is the key point emphasized by the STS. It is important to understand that the mere existence of a pension is not an automatic basis for a benefit. If a citizen receives a pension for length of service, for disability, or due to the loss of a breadwinner, they do not have the right to tax exemption unless they possess the status of a pensioner by age.

The right to a benefit must be confirmed in writing. The primary proof is a pension certificate indicating the status of "pensioner by age." This document is the decisive factor for the tax authorities.

### How the exemption mechanism works

Benefits apply to land plots used for various purposes, but within established limit norms. The Tax Code clearly regulates the timeframes for the benefit to take effect:

    - If the right to a benefit arises during the year, tax exemption applies starting from the month following the month the status was obtained.

    - If the right to a benefit is lost during the year, the obligation to pay tax resumes from the month following the month the right was lost.

To receive the benefit, an individual must personally apply to the controlling authority at the location of the land plot and provide a document confirming the right to the benefit. Without this step, exemption is not applied automatically.

### Alternative way to avoid tax

The STS also clarified another way to avoid paying land tax, which is available even to those who do not belong to preferential categories. Individuals who lease their land plots or land shares to taxpayers of the fourth group of the single tax are exempt from tax. This is an important nuance that may be useful to landowners who do not have the status of a pensioner by age.

### Choosing a pension: what is more profitable?

Recall that the Pension Fund of Ukraine has clarified: if a person has the right to several types of pensions — by age, for length of service, for disability, or due to the loss of a breadwinner — only one pension is paid simultaneously at the citizen's choice. At the same time, a pensioner can switch from one type of pension to another if it is more beneficial for them. To do this, it is sufficient to submit the appropriate application to the PFU. Thus, the choice of pension type can affect not only the amount of payments but also tax obligations.