The State Tax Service of Ukraine informs that starting from January 1, 2026, a new form of tax return on rent for state-owned agricultural land plots will be introduced.
It will be used by business entities using land plots leased in accordance with Article 120¹ of the Land Code of Ukraine.
This article provides that a state-owned land plot owned by a state-owned enterprise on the right of permanent use is transferred to a joint-stock company or limited liability company with 100 percent of the shares in its authorized capital owned by the state, which was formed by the transformation of such a state-owned enterprise and is its successor.
The land is transferred on a lease basis for a term of up to 50 years, and the minimum lease payment is not less than 12 percent of the normative monetary value of the land plot. If such valuation has not yet been carried out, it is not less than 12% of the normative monetary value of a unit of arable land in the Autonomous Republic of Crimea or region.
The rent for such land will be paid under a separate code of the Classification of Budget Revenues - 18011200. The majority of the revenues (90%) will go to the general fund of the state budget.
The new tax return form approved by the Order of the Ministry of Finance of Ukraine dated March 14, 2025 No. 154 (as amended on April 1, 2025 No. 177) is available here: https://surl.li/zfozeb