Apartment Owners Face Fines: When Is the Tax Payment Deadline?
20 August 07:12
Owners of large apartments and houses should check their property tax notices. For those who received the notice in late June or early July, the 60-day payment deadline expires at the end of August.
However, the commonly cited date of September 1 is not a uniform deadline for all taxpayers. The tax must be paid within 60 calendar days from the date the tax notice-decision was delivered, the State Tax Service emphasizes, according to "Komersant Ukrainian"
In 2026, individuals will pay property tax on the real estate they owned in 2025.
Who Must Pay Property Tax
The tax is levied not on the entire living area, but only on the portion that exceeds the exemption threshold established by the Tax Code of Ukraine.
The tax-exempt area is:
- for an apartment or several apartments—60 square meters;
- for a single-family home or multiple homes—120 square meters;
- if the owner possesses both apartments and houses — 180 square meters.
If a person owns several apartments, their total area is added together, and then 60 square meters is subtracted from the resulting figure.
For example, if a citizen owns two apartments with areas of 45 and 50 square meters, their total area is 95 square meters. The tax will be assessed on 35 square meters.
In the case of shared ownership, the tax is calculated based on the individual’s share of the property.
What is the maximum tax rate in 2026?
The property tax rate is set by the village, town, or city council. Therefore, the actual amount payable may vary depending on the community, location, and type of property.
However, the rate cannot exceed 1.5% of the minimum wage set as of January 1 of the reporting year.
Since the tax for 2026 is paid in 2026 for the 2025 tax year, the minimum wage as of January 1, 2025—8,000 UAH—is used for the calculation.
The maximum rate is:
8,000 UAH × 1.5% = 120 UAH per square meter.
You can check the approximate amount using the real estate tax calculator on the State Tax Service website.
How much will you have to pay for an apartment or house?
If the local council has set the maximum rate at 120 UAH, the calculation will look like this.
The owner of a 90-square-meter apartment will pay tax on 30 square meters:
90 – 60 = 30 square meters;
30 × 120 = 3,600 UAH.
For a house with an area of 125 square meters, the tax will be calculated based on only 5 square meters:
125 – 120 = 5 square meters;
5 × 120 = 600 UAH.
These are the maximum amounts. If the local council has set a lower rate, the actual payment will be less.
When to Pay the Tax
The tax authority was required to mail or deliver a notice of assessment to individuals by July 1, 2026.
However, this is the deadline for the tax authority to send the document, not the single payment deadline for all property owners.
The taxpayer has 60 calendar days from the date the notice-decision was delivered. Therefore, the final deadline depends on when the document was received:
- if the notice was delivered at the end of June, the deadline will be at the end of August;
- if the document is actually received later, the 60 days are counted from the date of delivery;
- if the property owner has opted for electronic communication, the document may be considered served via the Electronic Portal.
It is best to verify the date of receipt of the document separately, as this is what determines when the deadline begins.
What to Do If You Haven’t Received the Payment Notice
The absence of a paper letter does not necessarily mean that the tax has not been assessed. The notice may have been generated electronically or may not have been delivered due to outdated address information for the taxpayer.
You can check the tax assessment in the private section of the taxpayer’s Electronic Account. The necessary information is displayed in the section for citizens among tax notices and data on settlements with the budget.
If there is no notice but the property’s area exceeds the tax-exempt threshold, you must contact the tax authority at your place of registration and verify the information.
You should not transfer an arbitrarily calculated amount on your own: for individuals, the tax is determined by the State Tax Service, and the payment details for the relevant municipality are specified in the tax notice.
What to Check in the State Tax Service Notice
Before paying, make sure the tax authority has correctly specified:
- the address and type of property;
- the total area of the property;
- the owner’s share;
- the number of apartments and houses;
- the tax-exempt area;
- the rate set by the local council;
- the period of ownership of the property;
- bank details for the transfer of funds.
If the owner discovers an error, they may submit a request for a review and attach copies of documents proving ownership.
Once the discrepancies are confirmed, the State Tax Service must recalculate the tax, issue a new notice-decision, and revoke the previous one.
How to Pay Property Tax
You can pay the assessed amount:
- through the Electronic Portal;
- in the “My Tax” mobile app;
- via a banking app using the payment details from the notice;
- at a bank teller window;
- through other payment services, if the charge is reflected in them.
When making a payment, you must use the IBAN of the specific local community where the property is located.
What penalties apply for late payment?
If the agreed-upon amount is not paid within the established 60-day period, a tax debt arises.
The following penalties apply for late payment:
- a delay of up to and including 30 calendar days—a penalty of 5% of the outstanding tax debt;
- a delay of more than 30 calendar days — a 10% penalty;
- after 90 calendar days of delay—an additional penalty charge.
Therefore, property owners should check not only their paper mail but also the Electronic Portal.
Who May Be Charged an Additional 25,000 Hryvnias
An additional fixed payment is provided for owners of particularly large residential properties.
The tax amount increases by 25,000 hryvnias per year for each property if:
- the apartment’s area exceeds 300 square meters;
- the area of the residential building exceeds 500 square meters.
This 25,000 hryvnias is paid in addition to the tax calculated based on square meters.
When the 60- or 120-meter exemptions do not apply
The area exemption does not apply if the owner uses the property to generate income.
In particular, the exemption may not apply if the apartment or house:
- is rented out or leased;
- is loaned out;
- is used for business activities.
In such cases, the entire area of the property in question may be subject to taxation. The exemption also does not apply to properties whose area exceeds five times the established tax-exempt threshold.
Who Is Exempt from Tax Due to the War
Under special rules, no tax is assessed on real estate located:
- in areas of active combat operations;
- in temporarily occupied territories;
- in territories specified in the relevant official list during the established period.
The exemption does not automatically apply to all areas of potential hostilities—the category of the territory and the dates specified in the official list are taken into account.
Destroyed properties and damaged housing that requires major repairs, reconstruction, or restoration are also exempt from taxation. Information regarding damage or destruction must be entered into the relevant state registry.
