From January 1, 2025, Ukraine has updated residential real estate tax rules in Ukraine. Innovations relate to both the size of the tax and the methods of its administration. Now owners of apartments, homes and cottages should be more careful about the area of their real estate and documents on ownership.
According to lawyer Anastasia Rudenko, the annual tax on residential real estate must pay all individuals and legal entities, if the area of their object exceeds the limits established by law: up to 60 square meters. m - for the apartment; up to 120 square meters. m - for the house; up to 180 square meters. m - for the total area of the apartment and house. Only the area above these rules is subject to taxation. The tax rate is set by the local council, but it may not exceed 1.5% of the minimum wage for each "extra" square meter. In 2025 it is a maximum of 120 UAH/m² per year (at a "minimum" of 8000 UAH). The owner of the apartment for 95 square meters. m should pay for 35 "extra" meters: at a rate of 1%: 35 × 80 = 2800 UAH/year; at a maximum rate of 1.5%: 35 × 120 = 4200 UAH/year.
Automatic data exchange between DPS and the State Register - it became more difficult to avoid tax. Benefits now extend to a number of categories: persons with disabilities of group I, orphans, ATO/OOS participants, large families. Unbuildings are not taxed unless they are commissioned and do not have registered ownership.
It is possible to clarify the amount and availability of liabilities in the electronic office of the taxpayer or in the CNAP. The tax notification is received by mail, you must pay within 60 days after it is received.
