On April 20, 2026, the Cabinet of Ministers of Ukraine adopted Resolution No.495, introducing amendments to the Methodology for Normative Monetary Valuation of Land Plots, approved by Resolution No. 1147 of November 3, 2021.

Experts of the Ukrainian Agri Council (UAC), within a project to support affected agricultural producers in partnership with the international humanitarian organization Mercy Corps, have prepared an informational digest outlining the changes to the methodology.

The key practical implication of the amendments is a reduction in normative monetary valuation (NMV) in four southern regions: Odesa, Mykolaiv, Kherson, and Zaporizhzhia.

This is due to a revision of the coefficient that accounts for the location of a territorial community within a natural-agricultural zone (Kpshr), as well as clarifications of certain procedural elements of NMV calculation. In practice, this adjustment allows NMV to be reduced without conducting a new land valuation, directly affecting key payments for agricultural producers.

In particular, the changes will impact:

• land tax;
• land rent;
• minimum tax liability (MTL).

The resolution also уточнює the approach to data used in calculations. In particular, if official statistics on population are unavailable, data from local self-government bodies will be used.

In addition, the methodology defines an approach to calculating NMV for land plots located within multiple valuation zones or communities — in such cases, the valuation will be determined as the sum of values for the respective parts of the plot.

You can review the full text of the informational digest, including a detailed explanation of the changes, as well as maps of the distribution of agro-production soil groups in Ukraine, schemes of natural-agricultural zoning of land in Ukraine, and region-specific maps and schemes for Odesa, Mykolaiv, Kherson, and Zaporizhzhia regions, via the link:
https://drive.google.com/file/d/1WJYTK4E6pufYuqjb3f7-_KPRKomyZGvM/view?usp=drive_link

We remind that UAC experts continue to provide free consultations to agricultural producers on issues related to employee reservation, critical status designation, taxation and accounting, land relations, and participation in state support programs.

To receive a consultation, please submit your request via the online form:
https://forms.gle/v56UzTAsrD9Zrx998

For additional inquiries, please contact the legal advisory hotline at:
+38 067 522-03-43

Background:

Mercy Corps is an international humanitarian organization that operates in more than 40 countries worldwide and provides assistance to people affected by disasters, wars, poverty, and the impacts of climate change.