On taxes and other obligatory payments to the budget (Tax Code)

Article 511. General order for the tax calculation and payment

1. The tax is calculated separately for each land plot by applying the appropriate tax rate, determined with account of the provisions of this Chapter, to the tax base.

2. Unless otherwise established by this Chapter, if the right of ownership, the right of permanent or primary free temporary land use to a land plot is granted by the state, a taxpayer begins to calculate the land tax from the month following the month of granting such rights to the land plot.

3. In case of termination of the right of ownership or the right to use the land plot, the land tax is calculated for actual period of land use.

4. The land tax is paid to the state budget at the location of a land plot.

5. In case of transfer of a populated locality from one category of populated localities to another withina taxable year, the land tax for the taxable period of such a transfer is calculated at the rates set for the category of a populated locality, to which the given locality belonged before such transfer.

6. In case of changes in boundaries of an administrative-territorial unit, the land tax for land plots within a populated locality, the territory of which entered another administrative-territorial unit in connection with such a change, for the taxable period of such a change is calculated at the rates set for the category of a populated locality, within which boundaries the given locality was before the date of such change.

7. If it is not possible to determine the quality point of land plots occupied by taxpayers, the amount of the land tax is determined on the basis of the quality point of adjacent land plots.

8. As for taxable items in common shared ownership, the tax is calculated in proportion to each owner’s share in the total area of such items.

9. A land plot, which is part of a condominium unit, is subject to the land tax in proportion to the share of each owner of the building (part of the building), except for an individual owner of an apartment (dwelling), in common property that is part of the condominium unit.

In this case, a part of a land plot attributable to:

1) the share of a homeowner, except for an individual, in common property is subject to the land tax at base rates of the tax on the land of populated localities set in column 4 of the table in Article 505 of this Code;

2) the share of an owner of a non-residential unit (part of a non-residential building) in common property is subject to the land tax at base rates of the tax on the land of populated localities set in column 3 of the table of Article 505 of this Code.