Expected strategic result 2.5.5.2. The Tax Code of Ukraine and the Law of Ukraine On Land Appraisal have been amended to establish the rates of rent for state-owned and municipally owned land plots based on their market value

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Progress in the implementation of measures as of 22.12.2024
measures, the implementation of which as of 30.09.2024
1
1
Not started
Measures implemented (fully and partially) - 0 ( 0%)
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Measures — 1

2.5.5.2.1. Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing amendments to the Tax Code of Ukraine, which provides for:
1) a transition to calculating the amount of land tax and rent for land plots under state or municipal ownership based on indicators of mass appraisal of land;
2) the procedure for calculating the rates of land tax and rent for land plots under state or municipal ownership when indicators of mass appraisal of land are used.

The main implementer: Ministry of Finance of Ukraine

Indicators — 2

Evaluation of achievement of ESR — indicator weight —
1
0 / 70%

Amendments to the Tax Code of Ukraine have taken effect, which provide for:
a) a transition to calculating the amount of land tax and rent for land plots under state or municipal ownership based on indicators of mass appraisal of land (45 percent);
b) the procedure for calculating the specific amount of land tax and rent for land plots under state or municipal ownership when indicators of mass appraisal of land are used (25 percent).

2
0 / 30%

the results of the expert survey have demonstrated that:
a) more than 75 percent of experts on land relations evaluate the quality of legislation indicated in subclause 1 of clause 2.5.5.2 as high or very high (30 percent);
b) more than 50 percent of experts on land relations evaluate the quality of legislation indicated in subclause 1 of clause 2.5.5.2 as high or very high (15 percent)

* - certain measures are common to several ESRs, but have a separate number (id)