The real estate tax for individuals is calculated depending on the type, number and area of the payer owned.
Tax calculation depends on the total real estate area. If one apartment owns, then only an area exceeding 60 square meters is taxed. If the apartment building is an area of more than 120 square meters.
If the owner has several apartments or houses, then the calculation is based on the total area of all objects, taking into account tax discounts. In the case of an apartment and a house at the same time, the tax -free limit is 180 square meters.
Objects of a large area provide additional taxation. If the apartment exceeds 300 square meters and the house is 500 square meters, a fixed annual tax of 25 thousand hryvnias is used.
The rate is determined by the local government, but it may not exceed 1.5% of the minimum wage per square meter. In 2025, with a minimum wage 8000 UAH, the maximum rate will be 120 UAH per square meter.
The calculation is as follows: the area to be taxed is determined and then multiplied by the set rate. For example, if the apartment is 100 square meters and the rate is 1% of the minimum wage, then the tax is calculated from 40 square meters, which gives the amount of 3200 UAH per year.
The tax authorities send a notification of the need to pay by July 1 of the following year. The payer is obliged to make funds within 60 days. In case of acquisition of real estate during the year, the tax shall be paid from the moment of acquisition of ownership.
The amount of tax is determined by the real estate area, the rate and the set benefits that may vary depending on the region.
