The law of Ukraine "On amendments to the Tax Code of Ukraine and certain legislative acts of Ukraine concerning balancing of budget revenues in 2018" from 07.12.2017 No. 2245-VIII, the following changes were made to pay for the land:
288.5. The amount of rent set in the lease, but the annual payment amount:
288.5.1. may not be less than the amount of land tax:
288.5.1. may not be less than the amount of land tax:
- for plots of land, normative monetary evaluation of which is conducted - in the amount of not more than 3 percent of their normative monetary evaluation,
- for public lands - less than 1 percent of their normative monetary evaluation,
- for agricultural land - not less than 0,3% but not more than 1 percent of their normative monetary evaluation;
- for plots of land, normative monetary evaluation of which is not conducted - in the amount of not more than 5 percent of the normative monetary assessment of unit of area of arable land in the Autonomous Republic of Crimea or in the region for agricultural land - not less than 0.3 percent and no more than 5 percent of the normative monetary assessment of unit of area of arable land in the Autonomous Republic of Crimea or the region.
The document also stated that the Central Executive authority that implements the state tax and customs policy, no later than 15 July of the current year must publish on its website a summary of held normative monetary value of land"