What changes on October 1, 2025
From October 1, 2025, new taxation rules come into force for land plots of mining enterprises. The changes are based on the Law of Ukraine of July 16, 2025 No. 4536-ІХ.
The law sets separate land tax rates for mining plots:
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8% of the normative monetary valuation — if the plot has a normative assessment;
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12% of the normative monetary valuation of arable land in Crimea or the relevant region — if the specific plot has no assessment.
However, under the special collection procedure, only 25% of these rates are applied in practice.
👉 Therefore, the real tax rates are:
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2% — for plots with an assessment;
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3% — for plots without an assessment.
This ensures that the tax burden remains within the Tax Code limits (3% and 5%, respectively).
How long the rules apply
The new system will be valid only for four days — from October 1 to October 4, 2025.
From October 5, the Law of Ukraine of August 21, 2025 No. 4577-ІХ restores Articles 274 and 277 of the Tax Code to their previous wording. Thus, the innovations of Law No. 4536-ІХ will automatically expire.
What businesses must do
Because the tax base will change temporarily, mining companies must:
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recalculate their land tax obligations for the period October 1–4, 2025;
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submit a clarifying tax return no later than November 20, 2025, as required by Clause 286.4 of Article 286 of the Tax Code.
Context
In January–July 2025, landowners and lessees transferred nearly UAH 25.5 billion to local budgets through land tax payments.
Although the October changes are short-lived, companies should remain attentive to their reporting obligations to avoid fines or disputes with tax authorities.
