Due to the war and crisis in Ukraine, the issue of housing subsidies is currently of concern to many owners of private households who own a land plot or have a share in the property. The relevant question is whether the income from renting out the plot and the land plot itself will be considered as family property, and how much can this affect the allocation of housing subsidies in the new heating season of 2026-2027?
In this article, we provide an answer by referring to the official clarification of the Pension Fund of Ukraine on this matter and how the presence of such property and income from it affect the right to receive state assistance for payment of housing and communal services.
Does the mere fact of owning a share affect the subsidy?
The main criterion for granting assistance is not the mere fact of owning a land plot, but the income it generates from renting it out or temporarily using it.
If a land share does not bring any income to the household, its ownership by a family member does not in any way affect the purpose or amount of the housing subsidy . Thus, owners of shares who do not rent them out or receive payment for them can apply for the subsidy on a general basis.
Accounting for income from a share
The situation changes if the land share brings profit. According to the current rules:
- The income received from the land share is necessarily taken into account when assigning a subsidy .
- The amount of state assistance is calculated based on the total household income, which includes the funds for the share received during the relevant calculation period.
Accordingly, the higher the income from land rental, the smaller the subsidy amount may be , since the mandatory percentage of payment for utility services is calculated according to the income received for the previous calendar year.
Rent in kind
Often, share owners receive rent not in money, but in products (for example, grain, sugar or oil). This does not mean that such income will not be taken into account. In such cases, the tenant is obliged to submit a report to the territorial tax authorities , indicating the monetary equivalent of the value of the in-kind payment provided . It is this amount in monetary terms that will be considered the share owner’s income when calculating the subsidy.
Read also: How to apply for a subsidy for the 2026 heating season through Diya: step-by-step instructions
How does the Pension Fund find out about income?
The applicant does not need to independently provide information about the amount of payment for the share in most cases. Information about the income of land share owners is sent to the Pension Fund of Ukraine automatically . This occurs through the system of electronic information interaction with the State Tax Service of Ukraine. Thus, the data declared by the tenant in the tax reporting becomes available to PFU specialists when processing the application for a subsidy.
General calculation mechanism
The housing subsidy is calculated as the difference between:
- The amount of payment for housing and communal services (within the established social standards).
- The amount of the mandatory percentage of payment, which is determined individually for each household depending on its income.
If you have additional questions about how the income from the sale or lease of land affected your right to assistance, or if you believe that the amount declared by the tenant is not true, PFU specialists advise you to contact the contact center number 0 800 503 753 directly to the Pension Fund service centers for personal consultation.
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