From 2025 in Ukraine, owners of residential real estate, the area of which exceeds the norms established by law, are obliged to pay a tax. This tax applies to both apartments and houses or other types of housing.
Who should pay?
The tax applies to owners of:
- apartments with an area of more than 60 square meters. m ;
- houses with an area of more than 120 square meters. m ;
- housing facilities with a total area of more than 180 square meters. m .
How to calculate the tax?
The tax rate is set by the local government, but it cannot exceed 1.5% of the minimum wage on January 1 of the reporting year for each square meter. In 2024, the minimum salary was UAH 7,100, so the maximum rate is UAH 106.5 per 1 quarter. m .
Calculation example:
You own an apartment with an area of 65 square meters. m . The taxable area is 5 square meters. m (65 sq. m - 60 sq. m). If the local government has set the maximum tax rate, the amount will be:
5 sq. m × UAH 106.5 = UAH 532.50.
When to pay?
By July 1, 2025, property owners will receive a notification with the tax calculation (in an electronic account or by registered letter). After that, you will have 60 days to pay to avoid a penalty.
Who is exempt?
Tax will not be paid:
- owners of housing, the area of which does not exceed the established standards;
- persons whose housing is located in the war zone, in the occupied territories or damaged;
- owners of special-purpose housing facilities (family-type children's homes, housing for orphans, large families, etc.).
Importantly!
The tax is calculated for the reporting year 2024, and failure to pay may result in penalties.
