In 2025, tax benefits for residential and non -residential real estate owners continue in Ukraine. However, the tax legislation was changed, in particular, the military fee was increased from 1.5% to 5%.
Real estate tax is not accrued for the following categories:
✅
objects
located
in hostilities or in temporarily occupied territories . 📌 Not taxed:
- apartments up to 60 square meters. m
- Residential buildings up to 120 square meters. m
Legal and natural persons are exempted from non -residential tax if they are:
🏢 located in areas of active fighting
🏢 are in the occupied territories
🏢 included in the list of damaged or destroyed objects
The grace period lasts from March 1 to the end of the year, when the martial law is abolished.
Local authorities may reduce the tax rate or fully exempt the real estate owners from payment. Updated information should be sought on local administration websites.
Вати Check if the facility is in the war zone or in the occupied territory
.
The owners of real estate, whose area exceeds the established rules, is obliged to pay the tax in 2025. Avoid this financial obligation can lead to fines and penalties.
