The Parliament has adopted Bill 7632 on tax exemption for real estate that was destroyed or damaged as a result of Russian aggression. MPs supported the document by 281 votes, the website of the Verkhovna Rada of Ukraine reports.
The adopted Law provides for the possibility of applying the List of territories where military operations are being (were) conducted or temporarily occupied by the Russian Federation, approved by Order of the Ministry of Reintegration No. 309 (as amended), for the purpose of tax exemption.
▪️Податок for the land
Individuals are exempt from paying taxes from January 1, 2022 to December 31, 2022 if their land plots are located in the territories of active hostilities or occupied territories (regardless of the duration of such events in 2022). Starting in 2023, the exemption will be valid until the last day of the month in which active hostilities or occupation ends.
Legal entities are exempt from taxation from March 1, 2022 to January 1, 2023 if their land plots are located in the territories of active hostilities or occupied territories (regardless of the duration of such events in 2022). Starting in 2023, the exemption will be valid until the last day of the month in which active hostilities or occupation ends.
▪️Податок for real estate
Individuals are exempt from paying taxes for 2021 and 2022 if residential real estate is located in the territories of active hostilities or occupied territories (regardless of the duration of such events in 2022).
For legal entities, the tax exemption will apply from March 1 to January 1, 2023, if the property is located in the territories of active hostilities or occupied territories (regardless of the duration of such events in 2022).
▪️Єдиний tax of the fourth group
Taxpayers of Group 4 are exempt from paying the single tax starting from March 1, 2022 for land plots located in the territories of active hostilities or occupied territories. However, this provision does not apply to land plots where the hostilities or temporary occupation ended before May 1, 2022.
In addition, no tax is paid on land plots that are under conservation and plots that are not suitable for use due to the potential threat of contamination by explosive objects. The provision applies if village, town and city councils, military administrations and civil-military administrations decide to establish tax exemptions.
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The creation of this material was made possible by the generous support of the American people through the United States Agency for International Development (USAID) under the project "Improving Rehabilitation Services in Health Systems", implemented under Cooperative Agreement No. 7200AA18CA00032, funded through September 28, 2018, and implemented by JSI Research & Training Institute Inc and Momentum Wheels for Humanity. The contents are the sole responsibility of the National Assembly of People with Disabilities of Ukraine (NAPWD) and do not necessarily reflect the views of USAID or the United States Government. The NAPD is a sub-partner of Momentum Wheels for Humanity.
