On May 27, 2026, the Cabinet of Ministers of Ukraine adopted Resolution No. 676, amending the Methodology for the Normative Monetary Valuation of Land Plots. The resolution entered into force on June 29, 2026.
Experts from the Ukrainian Agri Council (UAC), as part of a project to support Ukrainian agricultural producers from affected regions in partnership with the international humanitarian organization Mercy Corps, have prepared a legal digest explaining the key changes to the Methodology for the Normative Monetary Valuation (NMV) of land plots and their possible impact on agricultural producers, communities, land tax, rent, and the minimum tax liability.
Among the main changes is a clarification of how certain coefficients are applied when calculating the normative monetary valuation. In particular, the coefficient that accounts for location within the zone of influence of large cities is now tied not to the entire territorial community but to a specific settlement. This may be significant for communities where different settlements are located differently relative to the zones of influence of large cities.
The maximum permissible area of a valuation district has also been increased — from 1,000 ha to 1,500 ha. This may simplify the preparation of technical documentation on the normative monetary valuation, but at the same time it requires attention from landowners and land users, since a larger valuation district may average out local differences more strongly.
Separately, the amendments provide for the possibility of refining agro-productive soil groups by conducting soil surveys. For farmers, this may be important in cases where the actual condition of the soil is worse than reflected in the documentation. In theory, such a refinement may affect the coefficient and the normative monetary valuation, and therefore the land tax, rent, and minimum tax liability.
At the same time, the experts point out: the resolution itself takes effect on June 29, 2026, but what matters for taxpayers is the moment when the new technical documentation on the normative monetary valuation is approved. Until then, the previous documentation remains in force.
The new normative monetary valuation may affect land tax from January 1 of the year following the approval of the new technical documentation. If the new documentation is approved in 2026, the impact on the minimum tax liability is expected from January 1, 2027. For rent on state, municipal, and private land, the practical recalculation mechanism will depend on the terms of the specific agreement.
The digest also explains in detail the changes regarding health-resort land, coefficients for settlements located in zones of radiation contamination, the updated list of resort and recreational settlements, and the technical documentation for certain plots outside settlement boundaries.
You can read the full text of the legal digest on the changes to the Methodology for the Normative Monetary Valuation of Land Plots via this link: https://drive.google.com/file/d/1QrWnwhiu47M2mBLy5pl5RuzOqn2dGlGr/view?usp=drive_link
As a reminder, the UAC legal advice hotline continues to provide agricultural producers with free professional support on issues of employee reservation (deferment from mobilization), confirmation of critical-enterprise status, accounting and tax records, land relations, and participation in state support programs.
To get a consultation, submit your request via the online form: https://forms.gle/v56UzTAsrD9Zrx998
For clarification, contact the legal advice hotline at: +38 067 522-03-43
Background:
MERCY CORPS is an international humanitarian organization that operates in more than 40 countries worldwide, providing assistance to people affected by disasters, wars, poverty, and the consequences of climate change.