President of Ukraine Volodymyr Zelensky signed Law No. 7632 “On Amendments to the Tax Code of Ukraine on exemption from tax on real estate, other than a land plot, for destroyed or damaged real estate”.
According to the document, farmers and owners of land plots are exempted from paying taxes on mined, contaminated, occupied lands and lands where hostilities are taking place.. It is reported by the Government Portal.
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Thus, the law applies to land plots that are located in territories where hostilities are taking place or are temporarily occupied, as well as are in conservation or contaminated with explosive objects..
Owners and tenants of such plots are exempt from the minimum tax liability, single tax 4 groups and land fees.
The law enters into force on the day following its publication..
Earlier we wrote whether the owners of destroyed or damaged property are exempt from paying real estate tax.