Minimum tax liability for inherited land: who is the payer

Press service of the State Tax Service of Ukraine, published 09 July 2026 at 15:23 Chapter: News

If land plot is inherited and current lease contract remains registered and not terminated, minimum tax liability for such land is determined by the lessee, not the heir.

Tax Code of Ukraine provides that minimum tax liability for agricultural land leased, subleased, emphyteusis or otherwise used is determined specifically for the lessee or user of the land plot.

At the same time, ownership transfer of the land plot to the heir does not in itself terminate lease contract, unless otherwise provided for by its terms. Rights and obligations of the previous owner under current agreement are transferred to the new owner.  

Therefore, if the State register of real property rights contains up-to-date information about registered right to lease land plot inherited after the owner’s death, minimum tax liability for such land plot is determined by the tenants (users) regardless of whether the contract was concluded with the previous owner.

Herewith, if the land plot is not leased, sublease, emphyteusis or other use under the contract concluded and registered according to legislation, minimum tax liability is determined by the controlling authority. In such case, the payer of minimum tax liability is the land plot’s owner. After inheritance is registered and state registration of the ownership right, the heir becomes such owner.