Normative land valuation in frontline regions adapted to real farming conditions – explanation

Agrarians in Odesa, Mykolaiv, Kherson, and Zaporizhia regions will be able to reduce normative monetary valuation (NMV) indicators for agricultural land, allowing them to adapt the tax burden to real farming conditions in frontline regions, the press service of the All-Ukrainian Agrarian Council (UAC) reported.

According to the association, this became possible thanks to Cabinet of Ministers Resolution No. 495 of April 20, 2026. The document amends the NMV methodology and revises the natural-agricultural zoning coefficient specifically for these four southern regions.

"Changes to this indicator will directly affect the amount of land tax, rent, and the minimum tax liability (MTL)," the UAC noted.

Additionally, the government clarified the procedure for using data: in the absence of State Statistics Service information regarding population size, data from local communities will be used.

At the same time, the document defines the approach for calculating valuations for plots located simultaneously within several valuation districts or communities. In such cases, the NMV will be determined as the sum of the values for the respective parts of the plot.