The Committee on Agrarian Policy and Land Relations recommended the Verkhovna Rada of Ukraine to adopt the Draft Law on Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Stimulation of Establishment and Operation of Small-Scale Farms and Deconcentration of Powers in the Field of Land Relations (No 7363) as a basis.
During the discussion of the draft law, the initiative to provide amalgamated hromadas with communal ownership of state-owned land within their territories, enabling hromadas to receive additional funds for the development of AH infrastructure, and stimulating the rest of the village, settlement and town councils to amalgamate, was supported.
Adoption of this draft law will contribute to strengthening the material and financial basis of amalgamated hromadas, will allow to plan the territory development in a high-quality and reasonable way, optimise the procedure for exercising state control over the use and protection of land, reduce corruption in the land sphere, protect property, corporate rights and land, owned and used by citizens and legal entities, preventing the unlawful takeover and seizure of enterprises in the agrarian sector of economy.
The implementation of the legal norms defined by this draft law will also lead to improvement of the land taxation procedure, creation of prerequisites for the legalisation of family farms by acquiring the private entrepreneur-agricultural producer status by farmers, and, accordingly, ensuring their full participation in the socio-economic life of the state.
22 December 2025
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