Land fees, excise duties and licensing of alcohol, tobacco: Parliament adopts new tax law

Source : 112 Ukraine

255 MPs voted in favor
15:53, 30 November 2021

Verkhovna Rada

The Verkhovna Rada adopted in the second reading and as a whole bill #5600 on amendments to the Tax Code of Ukraine and some legislative acts of Ukraine to ensure the balance of budget revenues (also known as "anti-Akhmetov bill"). 255 MPs voted in favor.

The online broadcast of the plenary session can be watched HERE.

Tax administration

Before the second reading, the provision on tax lien was removed for the period of appeal against tax notification-decision.

The right of the controlling authority to send inquiries in case of discovery of facts indicating a potential violation is limited by the right of the taxpayer not to provide information and documents, if such information/documents have been provided to the supervisory authority in the past.

Income tax

The document improves the mechanism for writing off losses to large income taxpayers: the losses are taken into account until their full repayment, but in installments of 50% annually. If the remaining amount of losses is up to 10% of the financial result, such losses are taken into account in full. The first reporting period will be 2022.

Poultry producers' profits are exempt from taxation. However, the breeding of chickens has been removed from the list of poultry.

Minimum tax liability

The document states that the exemption from personal income tax income from the sale of home-grown products does not depend on the size of the land, but on the amount of income received, and is provided when the amount of income does not exceed 12 times the minimum wage.

For natural persons who own or use land plots, the control body will not accrue a minimum tax liability on land plots, which as of 01.01.2022 were located within the settlements.

The first period of accrual of minimum tax liability is 2022. That is, the tax will be accrued in 2023 for 2022. (The first reading provided for payment for 2021).

Local taxes

Prior to the second reading, the issue of land taxation in the case of use without registration of title documents was removed.

Personal income tax

It is envisaged to tax the sale of third and more real estate at a rate of 18% of net income. At the same time, such a rate does not apply to the sale of inherited property.

It is envisaged that at a rate of 0% may be taxed the sale of agricultural land directly received by the taxpayer in the process of privatization of state-owned land, or privatization of land that was in the use of such a taxpayer, or allocated in kind (locally) to the owner of the land share, as well as such land plots inherited by the taxpayer.

The cost of acquiring an investment asset is equated to its value declared during a one-time declaration. It also has the right to reduce the income from transactions with the third sale of movable / immovable property (taxed at 18%) and transactions with property rights (including obtaining assets through their repayment) by the amount of the declared value of such assets during the tax amnesty.


The list of operations with excisable goods, which are exempt from taxation, is supplemented by the operation of export of unused previously imported raw materials outside the customs territory of Ukraine.

It is planned to expand the list of goods that are not subject to labeling with excise tax stamps - test samples of alcoholic beverages and natural wines, without the addition of alcohol, the strength of which does not exceed 15%.

Environmental tax

The percentage of annual increase of the ecological tax rate for discharges of pollutants into water bodies has been increased and the term of reaching the basic rate set in paragraphs 245.1 and 245.2 of Article 245 of the Tax Code of Ukraine is reduced from 01.01.2030 to 01.01.2025.

An increase in environmental tax rates by 10% for the placement of pollutants has been established.


It is envisaged to establish the Unified Register of Licensees for the Production and Circulation of Alcohol, Alcoholic Beverages, Tobacco Products and Liquids Used in Electronic Cigarettes.


Until 2037, a wide range of tax benefits is provided for companies operating in mining regions.

Civil servants who have not held public office since January 1, 2010 are allowed to participate in the tax amnesty

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