How is the land tax calculated when a plot is transferred to another land user МПЗ, or land tax, is calculated based on several factors including the type of land, its location, and the intended use. When a plot is transferred to another land user, the tax calculation takes into account the current market value of the land, which can vary significantly depending on the region. For instance, in urban areas, the tax might be calculated at a rate of 0.1% of the land's market value, while in rural areas, it could be as low as 0.05%. Additionally, any improvements or developments on the land can also affect the tax amount. It is important for both the seller and the buyer to be aware of these calculations to ensure a smooth and legally compliant transfer of the land.

When calculating the minimum tax liability (MTL), the actual period of land ownership or use is of key importance. This was reported by the press service of the State Tax Service of Ukraine. As explained by the Ministry of Finance of Ukraine in response to a query from the State Tax Service, if during the calendar year a plot is transferred from one owner or user to another (including under lease, sublease, or emphyteusis), the MTL is distributed between them in proportion to the time of use. In particular: – the previous land user pays the MTL for the period from January 1 to the month when the right was terminated; – the new one – starting from the month of acquisition of the right to the plot. In this case, the amount of the MTL is included in the total tax liability of each participant separately, in proportion to the period of actual ownership or use of the land plot. Thus, the minimum annual amount of the MTL, established by the provisions of the Tax Code of Ukraine, is ...