In 2021, amendments to the Tax Code were adopted in Ukraine, providing for the introduction of a minimum tax liability (MNO) for a land plot. These changes came into effect on January 1, 2023. How the INR will be calculated and how much landowners will have to pay, they told in Economic Truth.
Tax for landowners: who will have to pay.
It is noted that the MNR must be paid for the use or possession of a land plot. For example, a conditional farmer sells a crop grown on a plot of 3 hectares. Previously, he paid 18% personal income tax and 1.5% military tax from the income received.. Also, in addition, as the owner of the land, he deducted a fee for the land (rates are set by local authorities), and if he is registered as an individual entrepreneur, then a single tax.
From January 1, if the amount of all taxes paid is less than the INR determined by the tax service, he will have to pay the difference to the state.
The size of the INR for individuals will be determined by the tax office and will send notifications of the need to pay extra. Legal entities will deal with this on their own.
The MNR is calculated according to the formula linked to the normative-monetary valuation of a plot or NPV of 1 hectare in the area where it is located, taking into account indexations.
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Who does not have to pay INR.
There are several cases when the INR is not set and is not payable.
These are plots of dacha and horticultural cooperatives acquired in the ownership or use of their members as a result of privatization, reserve lands, plots of individuals on the right of ownership or use within settlements, plots that have been exposed to radioactive contamination as a result of the Chernobyl disaster.
This year, the minimum obligation will be paid for 2022. From the payment of the MNR for 2022-2023, areas were exempted in the territories where there were or are ongoing battles, areas clogged with explosive objects or where fortifications are located, as well as areas in the temporarily occupied territories.
Recall that in Ukraine they are considering the possibility of introducing a new tax, which will go to finance the Armed Forces of Ukraine.