According to the new provisions of the Tax Code, property tax and land tax will be calculated and paid by the tax authorities at the location of the respective properties.
To successfully implement these changes, the STS is conducting large-scale technical work to configure the automated system, which will significantly simplify the tax calculation process, reduce administrative costs for taxpayers, and increase the accuracy of assessments.
In order to ensure the correct formation of tax liabilities for 2026, the STS is requesting individuals and legal entities to conduct a preliminary reconciliation of data from ownership documents with information from the State Agency for Land Resources, Cadastre, Geodesy, and Cartography (State Enterprise "Cadastre").
It is important to verify the accuracy of the following data:
• TIN of the owner;
• surname, first name, patronymic or name of the legal entity;
• area of real estate and land plots;
• intended purpose of the properties;
• ownership shares;
• registration date and other parameters specified in the ownership documents.
Timely reconciliation of information will ensure correct automatic property tax assessment and avoid potential discrepancies.
