Are There Land Tax Benefits for Legal Entities

The Main Department of the State Tax Service in Kyiv Region reminded that Article 282 of the Tax Code of Ukraine defines benefits regarding land tax payment for legal entities.

In particular, the following are exempt from paying the tax:

- sanatorium-resort and health institutions of public associations of persons with disabilities, rehabilitation institutions of public associations of persons with disabilities;

- public associations of persons with disabilities of Ukraine, enterprises and organizations founded by public associations of persons with disabilities and unions of public associations of persons with disabilities and are their full property, where during the previous calendar month the number of persons with disabilities who have their main place of work there is at least 50 percent of the average number of staff employees, provided that the wage fund of such persons with disabilities during the reporting period is at least 25 percent of the total wage expenses. These enterprises and organizations of public associations of persons with disabilities have the right to apply this benefit if they have a permit to use such benefit, which is granted by the authorized body in accordance with the Law of Ukraine "On the Basics of Social Protection of Persons with Disabilities in Ukraine";

- Olympic and Paralympic training bases, the list of which is approved by the Cabinet of Ministers of Ukraine;

- preschool and general educational institutions regardless of ownership form and sources of funding, cultural, scientific (except national and state dendrological parks) (provided they are used for their intended purpose), educational, healthcare, social protection, physical culture and sports institutions fully maintained at the expense of state or local budgets;

- state and communal children's sanatorium-resort institutions and health and recreation institutions, as well as children's sanatorium-resort and health institutions of Ukraine that are on the balance sheets of enterprises, institutions, and organizations that are non-profit and included by the controlling authority in the Register of Non-Profit Institutions and Organizations. In case of exclusion of such enterprises, institutions, and organizations from the Register of Non-Profit Institutions and Organizations, the declaration is submitted by the taxpayer within 30 calendar days from the date of exclusion, and the tax is paid starting from the month following the month in which the exclusion from the Register occurred;

- state and communal Olympic training centers, schools of higher sports mastery, centers for physical health of the population, centers for the development of physical culture and sports for persons with disabilities, youth sports schools, as well as Olympic training centers, schools of higher sports mastery, youth sports schools, and sports facilities of all-Ukrainian physical culture and sports societies, their local branches and separate subdivisions that are non-profit and included in the Register of Non-Profit Institutions and Organizations, for land plots on which their sports facilities are located. In case of exclusion of such institutions and organizations from the Register of Non-Profit Institutions and Organizations, the declaration is submitted by the taxpayer within 30 calendar days from the date of exclusion, and the tax is paid starting from the month following the month in which the exclusion from the Register occurred.

The State Tax Service added that this category of enterprises is obliged to submit tax reports on land payment in accordance with Article 286.2 of the Tax Code of Ukraine, with mandatory filling of columns 18-22 of Section I "Tax Benefit" of the Land Tax Declaration (land tax and/or rent for land plots of state or communal ownership), specifying the benefit code, benefit amount, start and end dates of using the tax benefit, and the amount of benefit for each land plot.

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