On the peculiarities of taxation in the territories of active hostilities

Опубліковано 11 January 2024 року, о 9:23

During a meeting on taxation under martial law, Vice Prime Minister Iryna Vereshchuk chaired a discussion on its peculiarities. 

Under the Tax Code of Ukraine, territories experiencing active military operations or temporary occupation are exempt from certain types of taxation. Local governments have the authority to grant tax privileges to specific entities.

Detailed explanations on how to calculate and pay taxes and fees during martial law are available on the official website of the State Tax Service of Ukraine. You can find them at the following links:

on the payment of environmental tax;

payment of land tax;

payment of tax on real estate other than a land plot;

on the payment of the single tax of the fourth group (legal entities);

on the minimum tax liability.