On 20 April 2026, the Cabinet of Ministers of Ukraine adopted Resolution No. 495, amending the methodology for the normative monetary valuation (NMV) of land plots, which were adopted against the background of changes in agricultural conditions in certain regions of Ukraine.
In particular, Ukraine’s southern regions have been affected by broader environmental factors following the destruction of the Kakhovka Hydroelectric Power Plant.
Normative monetary valuation remains a key indicator for calculating land tax, lease payments for state and municipal land, and other land-related payments. Valuation is based on the estimated income that can be generated from the most efficient use of a land plot and is subject to annual indexation.
The Resolution updates several elements of the valuation methodology, including those relevant for agricultural land.
Key changes
Resolution No. 495 introduces the following key changes:
Revision of region-specific coefficients for land valuation
The amendments revise region-specific coefficients used in the valuation of land, including the coefficient reflecting the location of land within natural and agricultural zoning (Кпсгр).
In particular, lower coefficient values have been introduced for arable land and fallow land in the Zaporizhzhia, Kherson, Mykolaiv and Odesa regions.
This may result in a decrease in normative monetary valuation for certain categories of land plots in these regions.
Clarification of data sources
Where official statistical data on population is unavailable, the methodology allows the use of data provided by local self-government bodies for valuation purposes.
Valuation of land plots located in multiple zones
The Resolution clarifies that where a land plot is located within several valuation zones or territorial units, its valuation is determined as the sum of values calculated for each relevant part of the land plot.
Expanded content of valuation extracts
The form of extracts from technical documentation has been expanded to include additional information on land plot characteristics and components of the valuation calculation.
In addition, it is now possible to obtain valuation extracts as of a specific date, including for previous periods.
Practical implications
The updated methodology may lead to changes in normative monetary valuation and, consequently, land-related payments.
The revision of the coefficient reflecting the location of land within natural and agricultural zoning (Кпсгр) for arable land and fallow land may particularly affect valuation results in the southern regions of Ukraine.
As this coefficient forms part of the valuation calculation, its adjustment may influence the following:
- land tax;
- lease payments for state and municipal land; and
- minimum tax liabilities.
The impact of these changes will depend on how the updated coefficients are applied in practice and the overall valuation parameters for specific land plots.
Entry into force
Resolution No. 495 entered into force on 22 April 2026.
At the same time, the following provisions will become effective three months after the Resolution’s publication:
- the requirement to indicate the valuation date; and
- the updated form of valuation extracts.
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