It is important for Ukrainians who own real estate not only to re-register it in state registers, but also to pay the tax on “excess area” by September 1 in order to avoid large fines.
This is, of course, only about those who have “extra squares,” the press service of the State Tax Service reminded.
So, by September 1, 2025, you must pay real estate tax for 2024 if the area of an apartment or house exceeds the established norms: apartments with an area of over 60 sq. m; private houses – over 120 sq. m; if the property includes both an apartment and a house, a general limit of 180 sq. m applies.
The tax amount is determined based on the minimum wage established at the beginning of the previous year. For 2024, the calculation is based on the minimum wage of UAH 7,100. The maximum rate for each “extra” square meter is UAH 106.5 (1.5% of the “minimum wage”).
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For example, if an apartment has an area of 90 sq. m, the tax is charged only on 30 sq. m above the norm. At the maximum rate, the amount will be up to 4260 UAH.
Local authorities may change the rate and provide additional benefits, but do not have the right to increase the tax above 1.5% of the minimum wage or reduce the preferential area below the established norm.
As noted in the department, apartment owners can check the tax amount in the payer's office (with an electronic key), through the “My Tax” mobile application, or using the online calculator on the State Tax Service website.
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The tax office also warned that if the payment is delayed for up to 30 days, the violator faces a fine of 10% of the amount, and for more than 30 days, a fine of 20%. For luxury housing (apartments over 300 sq. m and houses over 500 sq. m), an additional annual fee of UAH 25,000 is provided.
If the notification from the tax service is not received by July 1, penalties for late payment do not apply – this is provided for by the Tax Code of Ukraine.
The publication “Law and Business” reminds us about who is exempt from paying tax.
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These are owners of residential real estate, the total area of which does not exceed the established norms. Also, Ukrainians whose real estate is located in occupied territories, damaged or in a zone of active hostilities. In addition, the law exempts family-type orphanages; orphans who own housing, children with disabilities who are raised by single mothers or fathers, but not more than one such facility per child.
Let us remind you that “FACTY” wrote about what kind of housing in Ukraine will become more expensive in the fall and why.
