Our tax experts have prepared a 2023 tax calendar for Ukraine, in order for you to keep an eye on the main statutory filing obligations and related deadlines. Download the tax calendar in a ready-to-print A4 format or read more below.
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From March 1, 2022 to December 31 of the year following the year in which martial law was terminated, land tax and rent for land plots of state and communal property are not paid in the territories:
- on which hostilities are (were) conducted;
- temporarily occupied by the armed forces of the Russian Federation, and owned or used, including under lease terms, by individuals or legal entities, the list of which is determined by the Cabinet of Ministers of Ukraine
- which are identified as littered with explosive objects and/or on which there are fortifications.
Temporarily, for the 2022 and 2023 tax (reporting) years, the general minimum tax liability is not calculated and paid for land plots located in the territories where hostilities are (were) taking place or in the territories temporarily occupied by the armed forces of the Russian Federation. Federation, and/or for land plots identified by regional military administrations as littered with explosive objects and/or on which there are fortification structures.
The list of territories on which hostilities are (were) conducted or temporarily occupied by the armed forces of the Russian Federation is determined by the Cabinet of Ministers of Ukraine.
