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LAW OF UKRAINE

of August 21, 2025 No. 4577-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning support of the companies of defense industry complex

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) such changes:

1. To add Item 14.1 of Article 14 with subitems 14.1.284-1 and 14.1.284-2 of the following content:

"14.1.284-1. the resident Defens City - in the value given in the Law of Ukraine "About homeland security of Ukraine";

14.1.284 - 2. the register of Defens of City-in the value given in the Law of Ukraine "About homeland security of Ukraine".

2. To add Item 19-1.1 of Article 19-1 with subitem 19-1.1. 53-3 following of content:

"19-1.1. 53-3. provide to the Ministry of Defence of Ukraine information necessary for determination of compliance of the legal entity to the requirements established by Items 2-4 of part seven of article 37 of the Law of Ukraine "About homeland security of Ukraine" and also inform the Ministry of Defence of Ukraine on factual determination of the inappropriate use by the resident Defens City exempted from the taxation of profit and/or the revealed discrepancy of the resident Defens City to requirements the established Law of Ukraine "About homeland security of Ukraine".

3. To add Item 72.1 of Article 72 with subitem 72.1.9 of the following content:

"72.1.9. from the Ministry of Defence of Ukraine information from Defens City's register, the decision on provision, the termination, loss of resident status of Defens City and the period of discrepancy of the resident Defens City to requirements, the established Law of Ukraine "About homeland security of Ukraine".

4. In Article 133:

Subitem 133.1.1 of Item 133.1 to add 1) with the paragraph the fourth the following content:

"Legal entities - payers of the single tax of the fourth group are taxpayers from income (profits) gained when implementing transactions on sale or other alienation of securities the, and income acquired from the issuer of the corporate laws, investment certificates or other securities certifying its property right to share (share) in property (assets) of the issuer, in connection with distribution of part of its profit, and calculated by accounting rules".;

"Second and third" shall be replaced with words 2) in Item 133.5 of the word "second, third and fourth".

5. To add Item 137.5 of Article 137 with the subitem "e" of the following content:

"e) legal entities - payers of the single tax of the fourth group concerning income (profits) gained when implementing transactions on sale or other alienation of securities the, and income acquired from the issuer of the corporate laws, investment certificates or other securities certifying its property right to share (share) in property (assets) of the issuer, in connection with distribution of part of its profit, and calculated by accounting rules".

6. In paragraph one of subitem 170.14-1.2 of Item 170.14-1 of Article 170 of the word "are charged (are paid) in its advantage by the resident Deystviye City" shall be replaced with words "are charged (are paid) in its advantage by the resident Deystviye City (except the resident Deystviye City who at the same time has resident status of Defens City)".

7. State Article 274 in the following edition:

"Article 274. Rate of the land tax for the parcels of land, including the right to which physical persons have as owners of land shares (shares) which normative money value is carried out (irrespective of the location)

274.1. Tax rate for the parcels of land, including the right to which physical persons have as owners of land shares (shares) which normative money value is carried out, it is established in the amount of no more than 3 percent from their normative money value, for lands public - no more than 1 percent from their normative money value, for agricultural holdings - at least 0,3 of percent and no more than 1 percent from their normative money value, and for forest lands - no more 0,1 of percent from their normative money value.

274.2. The rate of tax is established in the amount of no more than 12 percent from their normative money value for the parcels of land which are in permanent use of subjects of managing (except the state and utility patterns of ownership)".

8. State Article 277 in the following edition:

"Article 277. Rates of the land tax for the parcels of land, including the right to which physical persons have as owners of land shares (shares) which normative money value is not carried out

277.1. Tax rate for the parcels of land, including the right to which physical persons have as the owners of land shares (shares) located outside settlements or within settlements it is established in the amount of no more than 5 percent from normative money value of the unit area of ploughland on the Autonomous Republic of Crimea or on area, for agricultural holdings - 0,3 of percent and no more than 5 percent from normative money value of the unit area of ploughland on the Autonomous Republic of Crimea or on area, and for forest lands - no more 0,1 of percent from normative money value of arable land on the Autonomous Republic of Crimea or on area there is at least".

9. To add Item 291.4 of Article 291 with subitem 291.4.8 of the following content:

"291.4.8. For the purposes of this Chapter when calculating share of agricultural commodity production to total of income of agricultural producer for the corresponding tax (reporting) year the income (profits) on transactions on sale or other alienation of securities and income gained from the issuer of the corporate laws, investment certificates or other securities certifying its property right to share (share) in property (assets) of the issuer, in connection with distribution of part of its profit, and calculated by accounting rules does not join".

10. In Article 297:

"Second and third" shall be replaced with words 1) in the subitem 1 of Item 297.1 of the word "second, third and fourth";

To add 2) with Item 297.7 of the following content:

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