During the first five months of 2026, landowners and land users in Ukraine paid UAH 19.9 billion in land tax to local budgets. The result reflects steady growth in municipal revenues and confirms the continued importance of land tax as one of the key sources of local government financing.
The largest contributions came from Dnipropetrovsk Region and Kyiv, which traditionally lead the country in land tax collections. Odesa and Lviv regions also ranked among the top contributors. Their strong performance is driven by a high concentration of businesses, intensive land use, and well-developed agricultural and industrial sectors.
Land tax is a mandatory component of Ukraine's property tax system and is paid by landowners, holders of land shares, and permanent land users. Tax liabilities for individuals are calculated by the tax authorities, while legal entities determine and declare their obligations independently. Revenue from the tax supports local infrastructure, education, healthcare, social services, and other community development programs.
Analysts note that the continued increase in land tax revenues reflects improving economic activity and stronger tax compliance. For the agricultural sector, land tax remains one of the fundamental fiscal obligations, while timely payments contribute to the financial stability of local governments and the sustainable development of rural communities. Future revenue growth will largely depend on efficient land use, agricultural development, and stable business activity across the country.