Land use in Ukraine, according to Article 2 of the Law of Ukraine from 03.07.1992, № 2535-XII "On Land" is paid. In this case, the legislation provides a number of exemptions from payment of land tax. In particular, from this tax: disabled groups I and II, citizens who are raising three or more children, the citizens who have family members undergo military service, retired, veterans and other persons receiving benefits under the Law number 3551 - XII; the victims of the Chernobyl accident.
For these categories of citizens privileges are granted on a plot of each species within the norms established by the Land Code:
for personal farm - less than 2 hectares for gardening - not more than 0,12 hectares for construction and maintenance of residential homes, commercial buildings and facilities (yard) in the villages - no more than 0,25 hectares, in villages - no more 0.15 hectares in urban areas - no more than 0.1 hectares, for individual country construction - no more than 0.1 hectares for the construction of individual garages - no more than 0.01 ha.
Also, the legislation provides for the land tax concession holders plots of land shares (shares) for the period of the Law of Ukraine from 17.11.1998 № 320-XIV "About the fixed agricultural tax" subject to the transfer stations and units for rent payer of the fixed agricultural tax.