Owners of destroyed property were exempted from paying land tax for 2026

The State Tax Service announced the extension of the land tax exemption for owners of plots whose residential or nonresidential real estate was destroyed as a result of hostilities or enemy shelling. The tax exemption extends through all of 2026 in accordance with legislative changes that took effect on October 23.

The exemption is applied automatically based on data from the State Register of Damaged and Destroyed Property. The tax exemption period begins on the first day of the month in which the property was destroyed and continues until the ownership rights to the newly constructed property are registered or until martial law in Ukraine is terminated or lifted.

Source: State Tax Service of Ukraine.

Owners of real estate damaged as a result of hostilities may, under certain conditions, be exempt from paying property tax. The exemption applies to properties classified as Category II damage (41–80%), which require major repairs or reconstruction, as well as Category III (81–100%). A mandatory condition is that information about the damage must be entered into the State Register of Damaged and Destroyed Property.

Direct damage to Ukraine’s housing stock caused by Russian aggression reached $61.1 billion as of the end of 2025, accounting for nearly one-third of the country’s total losses. This was stated by Kharkiv Mayor Ihor Terekhov during a meeting of the Board of the Association of Frontline Cities and Communities.