Since the beginning of 2025, Ukraine has changed in Ukraine. The amount of tax has increased, as well as strict requirements for payment terms. It is about payments that citizens make for 2024 - a tax message should be received at the beginning of the year, and it is necessary to pay for 60 days.
Who has to pay real estate tax?
According to the current legislation, the tax is paid by housing owners, which exceeds the established standards:
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apartments over 60 m²,
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houses over 120 m²,
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The combination of housing (both apartment and house) over 180 m².
If the area of the apartment exceeds 200 m² or the house - 600 m², the owner pays an additional UAH 25,000 annually regardless of the number of "extra" meters.
What is the rate?
The tax rate is determined by local councils, but may not exceed 1.5% of the minimum wage, which as of January 1, 2024 was 7100 UAH. This means that the maximum tariff is 106.5 UAH for each "extra" square meter.
For comparison, previously Ukrainians paid a maximum of 100.5 UAH per m².
How and when to pay?
The tax is paid annually for the previous year. The taxpayer receives a notice from the DPS and has 60 days for payment.
Example: If your apartment has an area of 80 m², you will pay a tax for 20 "extra" meters. At the maximum rate, it will be 2130 UAH (20 × 106.5 UAH).
What if you don't pay on time?
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Delay up to 30 days - a fine of 5% of the amount of debt.
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More than 30 days - a fine of 10%.
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In addition, the amount of debt is a penalty - 120% of the annual NBU discount rate.
In case of further non -payment, the tax debt may be charged through the court and the state executive service.
What else is worth knowing?
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The tax does not apply to commercial real estate - separate rules apply for it.
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If you own a share in the facility - the tax is calculated in proportion to your part.
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The tax is not accrued on real estate belonging to orphans, people with disabilities of group I, veterans of hostilities and some other categories (if it is the only housing).
