“Ukrainians who own housing with an area exceeding the established rules are obliged to pay a real estate tax. In 2025, this tax was charged for the previous, 2024. The relevant information was published by the Coordination Center for the provision of free legal aid. The tax is calculated for housing owners if the area exceeds the following rules: for apartments – more than 60 square meters. m, for houses –”, – WRITE ON: ua.news
Ukrainians who own housing with an area exceeding the established rules are obliged to pay a real estate tax.
In 2025, this tax was charged for the previous, 2024. The relevant information was published by the Coordination Center for the provision of free legal aid.
The tax is calculated for housing owners if the area exceeds the following rules: for apartments – more than 60 square meters. m, for houses – more than 120 square meters. m, and for other types of housing or their particles – more than 180 square meters. m.
The amount of payment depends on the tax rate and the number of “extra” square meters.
As the tax rate is calculated
The tax rate is determined by the local authorities as a percentage of the minimum wage at the beginning of the reporting year. It can be 1.5% per square meter.
For example, as of January 1, 2024, the minimum wage was 7100 UAH, so the maximum rate is equal to 106.5 UAH per 1 square. m.
The tax is accrued only on an area exceeding the established norm. For example, if the apartment has an area of 65 square meters. m, then the tax is charged for only 5 square meters. m. In this case, the sum will be: 5 × 106,5 = 532,50 UAH.
When to pay
The tax must be paid within 60 days of receiving the notification. Notices are sent to the payer’s personal office or by registered letter by July 1.
In case of delay, penalties are provided: 5% of the amount of debt for delayed up to 30 days and 10% – if the delay exceeds this period.
Who is released from payment
Some categories of citizens are exempted from payment of real estate tax. This applies to housing owners whose area does not exceed the established rules, as well as those whose property is in the occupied territories or in the war zone, damaged or destroyed.
The following real estate objects are not taxed:
- family -type orphanages;
- housing of orphans and children with disabilities (subject to one object);
- property of public organizations of persons with disabilities;
- Housing of large or foster families with five or more children.
Also, you do not have to pay the tax to co -owners if their shares do not exceed the established standards.
There is no real estate tax in Ukraine for pensioners. However, they are exempted from payment of land tax after reaching 60 years. At the same time, local councils can independently increase the non -taxable area or identify additional preferential categories of citizens.
Recall that in Ukraine they can pass a law that will pay taxes of anyone who earns through online platforms. This will apply to couriers, taxi drivers, tenants and content makers.
We have already reported that after the war there will be a new tax system, new deregulation and new reforms.
