The basis for the lease payment for the land plot is the lease agreement of such land plot (clause 288.1, art. 288 of the TCU).

According to the Law of Ukraine of 16.10.1998 №161-XIV "On Land Lease", a land lease contract is a contract under which the landlord is obliged to transfer the land to the tenant for a fixed term for payment, and the tenant is obliged to use the land plot in accordance with the terms of the contract and the requirements of the land legislation.

In this case, the essential conditions of the land lease agreement, in accordance with Art. 15 of Law No. 161 is:

- the date of conclusion and term of the lease;
- rent, indicating its size, indexation, method and conditions of payment, terms, procedure for its payment and review and responsibility for its failure to pay.

Other terms may also be specified in the land lease agreement with the consent of the parties. The amount and terms of payment of rent are set out in the lease agreement between the landlord (owner) and the tenant (clause 288.4 of Article 288 of the TCU).

How to correctly calculate the date from which the calculation of the rent begins?

The provisions of Part 1 of Art. 116 of the Land Code of Ukraine stipulates that citizens and legal entities acquire property rights and rights to use land plots from state or communal property lands by decision of executive or local self-government bodies within their powers or by auction results.

At the same time, the right of ownership of the land plot, as well as the right of permanent use and the right of renting the land plot arise from the moment of state registration of these rights (Article 125 of the Land Code). Such right of ownership / use of the land plot shall be formalized in accordance with the Law of Ukraine "On state registration of real rights to real estate and their encumbrances". At the same time, the tenant of the land plot is obliged to start using the land plot within the terms established by the land lease agreement, but not before the state registration of the relevant lease right (Article 25 of Law No. 161).

Information on the relevant state registration of the right of lease (sublease) of the land plot is published on the official website of the State Geocadastre (par. 15, clause 196 of the Procedure of keeping the State land cadastre approved by the Cabinet of Ministers Resolution No. 1051 of October 17, 2012).

Thus, the rent is paid by the tenant from the date of state registration of the right to lease the land plot, unless otherwise stipulated by the terms of the contract.