Real estate tax in Ukraine increased by 22%: budgets received almost 9 billion
22 September 2025 16:35
In Ukraine, in January-August 2025, property owners paid 22% more real estate tax than in the same period last year, "Komersant Ukrainian" reports.
According to the State Tax Service, UAH 8.7 billion was transferred to local budgets, which is UAH 1.6 billion more than in 2024.
Who paid the most
Leaders in terms of revenues:
- Kyiv – UAH 1.74 billion,
- Kyiv region – UAH 0.86 billion,
- Dnipropetrovska oblast – UAH 0.84 billion,
- Odesa region – UAH 0.83 billion.
In total, 740 thousand taxpayers paid real estate tax in 2025.
How the tax works
In Ukraine, real estate tax is payable by individuals who own
- apartments with an area of more than 60 sq. m,
- houses over 120 sq. m,
- or different types of housing (including shares) if the area exceeds 180 square meters.
The tax is charged for the “extra” square meters in excess of the established norm.
Why it is important
The real estate tax has become a significant source of revenue for local budgets, especially amid military spending and economic difficulties. According to economists, the increase in payments may indicate an improvement in tax administration and, at the same time, an increase in financial pressure on homeowners.
Experts’ predictions
Financial market experts believe that the tax burden may increase even more in 2026. This is due to several factors:
- a possible revision of the basic rate (currently it is up to 1.5% of the minimum wage per 1 square meter in excess of the norm)
- inflationary processes that increase the minimum wage and, consequently, the tax itself,
- the initiatives of some MPs to extend the tax to second homes, regardless of their size.
Economist Natalia Gaiduk said in a comment to specialized media:
“The increase in real estate tax revenues in 2025 is only the beginning. Local communities that have lost some of their income due to the war will insist on even greater fiscalization of real estate.”
As a reminder, the real estate tax system in Ukraine was launched in 2015. It has been the subject of much debate: business associations and apartment owners consider the tax an “excessive burden,” while local communities emphasize its critical importance for financing education, healthcare and infrastructure.
In 2024, revenues from this tax amounted to UAH 7.1 billion, and in 2023 – only UAH 5.9 billion. Thus, the amount of revenue is growing every year, despite the war.
