Land tax 2021 (Land fee)

All citizens of Ukraine, who are the holders of land plots, are urgently required to pay land taxes, the Ministry of Justice suggests. However, there are categories of citizens who are exempt from paying for land.
Who is the payer of the tax, which promotes the payment of the land tax by the Payers:
lords of land plots, land plots (shares); land farmers. Objects of supply:
- Land plots that are under power or corruption;
- Land plots (shares) that are owned by the authorities.
The tax rate for land plots, the standard penny valuation of which has been carried out, is set at no more than 3% of their standard penny valuation.