The Tax Service reported that residential real estate owned by large or foster families with five or more minor children is not subject to tax on real estate other than land. The relevant provision is contained in subparagraph "l" of paragraph 266.2.2 of Article 266 of the Tax Code of Ukraine.
According to the Family Code of Ukraine, a minor is a child aged 14 to 18. A person generally has the legal status of a child until he or she reaches the age of 18, unless otherwise provided by law.
The same norms are contained in the Law of Ukraine "On the Protection of Childhood", which states that a child is a person under the age of 18, unless he or she has acquired the rights of an adult earlier.
The benefit applies to residential real estate owned by large or foster families with five or more children, none of whom are under the age of 18.
In this case, real estate tax — regardless of the area of the house or apartment — does not apply.
