Property tax brought in 2.9 billion hryvnias for the budget: who paid the most
16 April 02:54
Property owners in Ukraine paid 2.9 billion hryvnias in property tax (excluding land) in the first quarter of 2026. This is 14.5% more than in the same period last year. The budget received an additional 370 million UAH. This was reported by the State Tax Service, according to "Komersant Ukrainian"
As usual, the largest amounts of revenue came from economically active regions. At the same time , Kyiv accounted for one-fifth of all revenue, or 20%.
How much property tax did Ukrainians pay
According to the tax service, in the first three months of 2026, property owners transferred 2.9 billion UAH to the budget. This is significantly more than during the same period last year.
Revenue growth amounted to 14.5%, and in absolute terms, the budget received an additional 370 million UAH. These figures indicate a stable inflow into local budgets thanks to property tax.
Which regions paid the most property tax
The State Tax Service noted that the largest amounts came from regions with high economic activity.
Top 4 regions by property tax payments in the first quarter of 2026:
- Kyiv — 596.2 million UAH
- Kyiv Oblast — 318.3 million UAH
- Lviv Oblast — 292.4 million UAH
- Dnipropetrovsk region — 283.5 million UAH
The capital alone accounted for 20% of all revenue from this tax.
How legal entities pay property tax
The mechanism for calculating and paying the tax depends on who owns the property—a legal entity or an individual.
For legal entities, the following procedure applies: companies independently calculate the tax amount as of January 1 and file a return by February 20. Tax payments are made quarterly in the form of advance payments—by the 30th day of the month following the reporting quarter.
How Individuals Pay Property Tax
For individuals, the tax amount is determined by the tax service. Property owners do not need to calculate the payment themselves.
Owners will receive the tax assessment notice for 2025 by July 1, 2026. Only after that will individuals be able to pay the assessed amount by the established deadlines.
Who is exempt from property tax during martial law
During the period of martial law in Ukraine, special conditions apply to property damaged as a result of Russian aggression.
The tax is not assessed or paid if the property was destroyed or damaged as a result of hostilities beginning in 2021. However, there is an important condition: the fact of destruction or damage must be recorded in the State Register of Damaged and Destroyed Property.
