Temporarily, for the period of martial law in Ukraine introduced by Decree of the President of Ukraine No. 64/2022 of 24 February 2022 "On the Introduction of Martial Law in Ukraine", until 31 December of the year in which martial law is terminated or cancelled, the provisions of Art. 266 "Tax on immovable property other than land plots" of the Tax Code of Ukraine (hereinafter – TCU) apply taking into account the peculiarities defined in subpara. 69.22 of para. 69 of subsection 10 of section XX "Transitional Provisions" of the TCU, which provides that the tax on immovable property other than land plots (hereinafter – the Tax) is not accrued and not paid for damaged residential and/or non-residential real estate objects (as those requiring major repair, reconstruction or restoration as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine):
for 2021 and subsequent tax (reporting) periods – for residential real estate objects, including their shares, owned by individuals, which were damaged in 2022 as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine, and data on whose damage have been entered into the State Register of Property Damaged and Destroyed as a Result of Hostilities, Terrorist Acts, and Sabotage Caused by the Armed Aggression of the Russian Federation against Ukraine (hereinafter – the Property Register). Accrual of the Tax on such real estate objects is resumed starting from the month following the month in which, according to the Property Register, the residential real estate objects have been major repaired, reconstructed, restored and recognized as fit for habitation;
for the period from 01 March 2022 and subsequent tax (reporting) periods – for residential real estate objects, including their shares, owned by legal entities, which were damaged in 2022 as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine, and data on whose damage have been entered into the Property Register. Accrual of the Tax is resumed starting from the month following the month in which, according to the Property Register, the residential real estate objects have been major repaired, reconstructed, restored and recognized as fit for habitation;
for the period from 01 March 2022 and subsequent tax (reporting) periods – for non-residential real estate objects, including their shares, owned by individuals and/or legal entities, which were damaged in 2022 as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine, and data on whose damage have been entered into the Property Register. Accrual of the Tax on such real estate objects is resumed starting from the month following the month in which, according to the Property Register, the non-residential real estate objects have been major repaired, reconstructed, restored and recognized as fit for use for their intended purpose.
For residential and/or non-residential real estate objects, including their shares, owned by individuals and/or legal entities, damaged (as those requiring major repair, reconstruction or restoration) in tax (reporting) periods starting from 01 January 2023 as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine, the Tax is not accrued and not paid for the period from the first day of the month in which the fact of damage to residential and/or non-residential real estate was recorded according to the Property Register, to the first day of the month following the month in which, according to the Property Register, the residential and/or non-residential real estate objects have been major repaired, reconstructed, restored and recognized as fit for habitation / for use for their intended purpose.
The basis for calculating tax liabilities for the Tax on residential and non-residential real estate objects, including their shares, owned by individuals and/or legal entities, that were damaged or destroyed, is the information defined in Art. 266 of the TCU, data from the Property Register, and data from the List of Territories where hostilities are or were being conducted or temporarily occupied by the Russian Federation, approved by Order of the Ministry of Development of Communities and Territories of Ukraine No. 376 of 28.02.2025.
The procedure for submitting an informational notice on immovable property damaged and destroyed as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine, approved by Resolution of the Cabinet of Ministers of Ukraine No. 380 of 26 March 2022 "On the Collection, Processing and Accounting of Information on Immovable Property Damaged and Destroyed as a Result of Hostilities, Terrorist Acts, and Sabotage Caused by the Armed Aggression of the Russian Federation against Ukraine".
Destruction and damage of legal entities' property due to the armed aggression of the RF: answers to frequently asked questions in the Informlist No. 4/2026.
https://tax.gov.ua/media-tsentr/novini/1062445.html
Press Service of the Main Department of the State Tax Service in Chernihiv Region
Source: Ніжинська міська рада · Read at the source