Ukrainians have already paid 2.9 billion UAH of the real estate other than land plot tax in the first quarter of 2026. This is 14.5% more than in the same period last year. Additionally, more than 370 million UAH was transferred.

The biggest revenues have traditionally been provided by economically active regions.

Kyiv became the leader with 596.2 million UAH. In fact, Kyiv residents paid a fifth (20%) of the total amount of paid tax.

The budgets of:

- Kyiv region – 318.3 million UAH,

- Lviv region – 292.4 million UAH,

- Dnipropetrovsk region – 283.5 million UAH.

Payers of real estate tax are individuals and legal entities, including non-residents, who are owners of residential or non-residential real estate.

Legal entities calculate real estate tax themselves as of January 1 of the reporting year. By February 20, they submit declaration to the Tax Service at the property location, dividing annual amount into equal quarterly parts.

They pay the tax quarterly in advance payments – by the 30th of month following the reporting quarter. All payments are reflected in the annual declaration.

For individuals, amount of tax is determined by the registration place. Notifications with calculation are sent by July 1 of year following the reporting year. That is, in 2026, citizens pay tax for 2025.

Payers can check correctness of the accrual. If the one received notification and consider amount as incorrect:

- submit written application to the Tax Service at the registration place or through the Electronic cabinet;

- attach supporting documents (if necessary).

After processing application, the recalculation is carried out within 10 working days.

Reminder! Special rules apply during the martial law.

Tax is not accrued or paid for the real estate destroyed as a result of hostilities, terrorist attacks or sabotage, starting in 2021 and for subsequent periods. 

But there is important condition: information about destruction must be entered into the special state register of damaged and destroyed property.

It is possible to view generated tax notifications-decisions in the Electronic cabinet if there is electronic key or using mobile application "My Tax Service".

What to look for receiving tax notification-decision and how to conduct a reconciliation, read at the link:  https://tax.gov.ua/media-tsentr/novini/980389.html.