Ukraine has had a real estate tax in place for over a decade, popularly known as the “excess square meter” tax. If the total area of your home exceeds state standards, you may be sent a tax notice in 2026 for payment for 2025.
The tax applies to apartments with an area exceeding 60 m², residential buildings with an area exceeding 120 m², and a total area (house plus apartment) exceeding 180 m². If the area exceeds the threshold, only the “excess” volume is taxed: for example, a 70 m² apartment is taxed on 10 m², a 150 m² house is taxed on 30 m². For very large objects, a fixed surcharge of UAH 25,000 is provided - this applies to apartments over 300 m² and houses over 500 m².
The amount of the payment depends on the minimum wage of the previous year and on the rate set by the local authorities. According to an expert's example: with a minimum wage of 8,000 UAH and a rate of 1.5%, this gives about 120 UAH per "taxable" square meter per year, so ten "extra" meters are approximately 1,200 UAH each year. The official calculation is carried out by the State Tax Service - after that, a notification is sent to the payer, usually in June-July; payment must be made within 45 days of receipt. If you do not agree with the amount, the law allows you to appeal the assessment by providing documents (for example, about the sale of real estate).
There are also legal ways to avoid or reduce the tax. Benefits apply to housing within the norms, to facilities located in occupied territories or damaged in a war zone, as well as to certain categories (family-type children's homes, housing for orphans, large families, etc.) - a specific list of benefits is established by local councils. You can legally reduce taxation by registering housing as joint ownership: if a 100 m² apartment belongs to two people of 50 m² each, the tax is not charged, because the individual share is less than the threshold.
Please note: if you receive a tax notice but do not pay it on time, you will be subject to a penalty and administrative liability; if you do not receive a notice, there will be no fines. If you have any doubts about the correctness of the assessment, contact the tax office for a recalculation or consult a lawyer to use legal optimization tools.
