Dnipropetrovs’k and Kyiv provided a third of the land tax: how tax revenues changed the map of regions in 2025

26 November 15:09

Almost UAH 12 billion – more than a third of all land tax revenues in Ukraine in the first ten months of 2025 – was provided by taxpayers in the Dnipro region and the capital. This was reported by the acting head of the State Tax Service, Lesia Karnaukh, "Komersant Ukrainian" reports.

Who paid and how much

According to her, the local budgets of Dnipropetrovs ‘k region received UAH 6.7 billion, and Kyiv – UAH 5.3 billion. In total, Ukrainian communities received UAH 37.7 billion in land payments, which is 15.3% more than last year. The increase is approximately UAH 5 billion.

Other leading regions include Odesa region with revenues of UAH 3.3 billion and Lviv region, where local budgets received UAH 2.6 billion.

What the tax authorities say

The tax service notes that the land tax is one of the most stable sources of revenue for communities, which use these funds for infrastructure and social projects. The taxpayers are the owners and users of land plots, and its amount is determined by local councils depending on the normative land valuation and established rates.

Individuals have 60 days to pay the tax after receiving a decision notice, while legal entities pay it on a monthly basis. Late payment entails penalties and fines, and for local budgets means less resources for basic needs.

According to the State Tax Service, since the beginning of the year, the dynamics of land tax collection has maintained a steady growth. In January-September 2025, the budgets received UAH 33.8 billion, which is UAH 4.5 billion more than in the same period of the previous year.

Марина Максенко
Editor

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