Ukrainians Have Received “Letters of Happiness” from the Tax Authority Regarding Real Estate: Who Will Pay the Tax in 2026 and How to Calculate the Amount on Your Own
2 July 21:10
ANALYSIS
The State Tax Service has finished sending tax assessment notices to Ukrainians regarding the payment of property tax (excluding land) for 2025. The notices were to be sent to property owners by July 1, and after receiving them, citizens have 60 days to pay the assessed amount.
However, not all apartment and house owners are required to pay this tax. "Komersant Ukrainian" explains who will receive a notice from the tax authority, how the amount is calculated, and how much will need to be paid depending on the size of the residence.
Individuals are required to pay property tax if the area of their residence exceeds the exemption thresholds established by the Tax Code.
For apartments, the tax-exempt area is up to 60 square meters; for single-family homes, up to 120 square meters; and if the owner owns both an apartment and a house, up to 180 square meters. The tax is levied only on the area that exceeds these limits.
For example, if an apartment has an area of 58 square meters, the owner pays nothing. If, however, its area is 70 square meters, the tax will be assessed only on the 10 “excess” square meters.
How Much Will You Have to Pay
In 2026, Ukrainians will pay the tax for the year 2025. The tax is calculated using the minimum wage in effect as of January 1, 2025, which is 8,000 hryvnias. The maximum rate that local councils can set is 1.5% of the minimum wage for each square meter exceeding the exempt area. This means that the maximum tax can reach 120 hryvnias per square meter. The specific rate is determined by the local community, so the actual amount is often lower.
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For example, if a local council has set the maximum rate at 120 hryvnias per square meter, the calculation would look like this.
The owner of a 70-square-meter apartment will pay tax only on the 10 square meters exceeding the exemption. The maximum amount will be 1,200 hryvnias.
For a 90-square-meter apartment, 30 square meters are subject to tax. At the maximum rate, the tax amount will be 3,600 hryvnias.
If the apartment’s area is 120 square meters, the tax will be calculated on 60 square meters. In this case, the maximum payment could reach 7,200 hryvnias.
These examples are for illustrative purposes only. If the local council has set a lower rate, the actual amount will be less.
Additionally, a fixed “luxury tax” of 25,000 UAH per year is payable if the property owner owns residential real estate with an area exceeding 300 m² for an apartment or 500 m² for a house.
What to Do If You Haven’t Receivedan SMS from the Tax Authority
The State Tax Service emphasizes that the absence of a tax notice does not exempt the property owner from the obligation to pay the tax. If a notice was not received or there are doubts regarding the accuracy of the assessment, citizens can verify the information in the Taxpayer’s Electronic Account or contact the tax authority to request a review.
Tax officials recommend that you be sure to verify the data if the notice lists real estate that does not belong to the taxpayer, or if the area, period of ownership, or tax amount is incorrectly stated. In such cases, you can file a request for a verification of the information, after which the State Tax Service will recalculate the tax liability if an error is found.
Upon receiving the tax notice-decision, the property owner has 60 calendar days to pay the tax. Failure to do so within the specified time frame results in a tax debt, for which penalties and interest may be assessed in accordance with the Tax Code.
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