Starting from January 1, 2026, a new tax declaration for rent payments on state-owned agricultural land will be introduced.

Beginning January 1, 2026, a new form of tax declaration for rent payments on agricultural land plots owned by the state will come into effect, according to the press service of the State Tax Service of Ukraine.

The tax authorities explained that this form will be used by business entities leasing land plots transferred under Article 120-1 of the Land Code of Ukraine.

This article stipulates that a state-owned land plot previously held under the right of permanent use by a state enterprise shall be transferred to a joint-stock company or a limited liability company, 100% of whose shares (stakes) are owned by the state, established as a result of the transformation of such a state enterprise and serving as its legal successor.

The transfer of such land is carried out under lease terms for a period of up to 50 years, and the minimum rent amount must be no less than 12% of the normative monetary valuation of the land plot. If such valuation has not yet been conducted, the rent must be no less than 12% of the normative monetary valuation of one hectare of arable land in the Autonomous Republic of Crimea or the respective region.

The rent for such lands will be paid under a separate Budget Revenue Classification Code — 18011200. The majority of the proceeds (90%) will be directed to the general fund of the state budget.