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Ukrainians will pay a tax for every "extra" square of their apartments and houses: what area is considered "normal"

Oleksandr LytvynNews
How to calculate the tax on an apartment

In Ukraine, the real estate tax in 2025 must be paid for 2024. The maximum tax rate is UAH 104 for each "extra" square of real estate.

According to the Association of Taxpayers, owners of large real estate properties must pay tax on the "excess" area every year. The real estate tax does not apply to all owners of residential properties, but only to those whose area exceeds the established norms:

  • for an apartment/apartments, regardless of their number – more than 60 square meters;
  • for a residential building/buildings, regardless of their number, more than 120 square meters;
  • for different types of residential real estate, including their shares (in case of simultaneous ownership of an apartment/apartments and a residential building/buildings, including their shares) – more than 180 square meters.

Since the real estate tax is a local budget revenue, local councils may set the rate of the tax taking into account the type of real estate and its location. Notifications of the need to pay the real estate tax must be received by homeowners by 1 July 2025. If the controlling authority fails to send (deliver) the tax notice(s) within the specified period, individuals are exempt from liability under the Tax Code of Ukraine (the "Code") for late payment of the tax liability.

What is the amount of real estate tax in 2025?

The tax base for residential and non-residential real estate, including their shares owned by individuals, is calculated by the controlling authority on the basis of the data from the State Register of Real Property Rights, provided free of charge by the state registration authorities for real estate rights and/or on the basis of the originals of the relevant documents of the taxpayer, in particular, documents of ownership (sub-clause 266.3.2 of clause 266.3 of Article 266 of the Code).

The tax for each extra square meter is up to 1.5% of the minimum wage. Since as of January 1, 2024, the minimum wage was UAH 7100, the maximum real estate tax rate for 2024 is UAH 106.5.

As OBOZ.UA previously reported, a rental subsidy for IDPs will be introduced in Ukraine on January 29. However, the recipients of the subsidy should not receive a monthly "resettlement payment" (UAH 3000 for a child or a person with a disability, UAH 2000 for other categories).

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