Taxes on apartments received decades ago: amount and payment terms

According to the notification of the State Tax Service, Ukrainian citizens must pay real estate tax in the summer period. This tax is calculated on the basis of the living area, which exceeds 60 square meters for apartments and 120 square meters for houses.

If the property includes both an apartment and a house, the "norm" of housing increases to 180 square meters. meters The real estate tax rate is set by local self-government bodies depending on the type of objects and their location as a percentage of the minimum wage on January 1 of the reporting year, not exceeding 1.5 percent per 1 square meter. meter.

The tax amount is calculated by multiplying the difference between the total area of ​​the object and the established "norm" by the tax rate. For example, if an individual has an apartment in Kyiv with an area of ​​65 square meters. meters, the tax amount will be 502.5 hryvnias.

If the total property area exceeds 300 sq. m for an apartment and/or 500 sq. m. m for a house, the amount of tax increases by 25,000 hryvnias for each such object.

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