Business switches to new land declaration for state land lease from Jan 1

A new form of tax declaration for lease of state agricultural land has been in effect in Ukraine since January 1, 2026, the State Tax Service reported.

The department noted that the new form of the tax declaration will be applied by business entities using land plots transferred for lease in accordance with Article 120¹ of the Land Code of Ukraine.

This article stipulates that a state-owned land plot, which was previously held under permanent use by a state enterprise, is transferred to a joint-stock company (JSC) or a limited liability company (LLC), 100% of the shares (stakes) of whose charter capital belong to the state, and which was established through the transformation of such a state enterprise and is its legal successor.

The land is transferred on lease terms for up to 50 years, with a minimum rent of at least 12% of the normative monetary valuation of the land plot. If such a valuation has not yet been conducted, the minimum rent is 12% of the normative monetary value per hectare of arable land in the Autonomous Republic of Crimea or the relevant region.

Rental payments for such land will be made under a separate Budget Revenue Classification code—18011200. The majority of the revenue (90%) will go to the general fund of the state budget.