The Odesa region ranked among the top three in terms of land tax revenue

The Odesa region ranked among the top three regions in Ukraine in terms of land tax revenue. Local budgets received 3.3 billion hryvnias during the first nine months of 2026.

This was reported by the State Tax Service of Ukraine.

In terms of land tax revenue, the Odesa region was surpassed only by the Dnipropetrovsk region (6.7 billion hryvnias) and the capital (5.1 billion hryvnias). The Lviv region ranked fourth with 2.8 billion hryvnias.

According to the State Tax Service of Ukraine, taxpayers nationwide transferred a total of 37.9 billion hryvnias to local budgets. This is 12.1%, or 4.1 billion hryvnias, more than during the same period last year.

According to the Tax Code of Ukraine, the following are liable to pay land tax:

• landowners—individuals and legal entities;
• owners of land shares (parcels);
• permanent land users who have the right to use land plots indefinitely;
• land users who use state- or municipally-owned land plots under lease agreements.

The obligation to pay land tax arises from the moment ownership of a land plot or the right to use it is acquired and continues until the termination of the relevant right.

Unlike many other taxes, which are split between the state and regional budgets, land tax revenue is credited in full to the budget of the local community where the plot is physically located.

The local council determines the exact amount of land tax to be paid. It sets the tax rates within the limits specified by the Tax Code of Ukraine.

Юлія Калабайда