Taxpayers transferred 8.4 billion UAH of the real estate tax in January – July 2026. This is 8.9% more than in the same period last year.

Budget of Kyiv city received the biggest revenues – 1.8 billion UAH. Also, among the leaders: Kyiv region – 924.2 million UAH, Lviv region – 813.9 million UAH and Dnipropetrovsk region – 811 million UAH.

Real estate tax other than land plot is charged only on the area exceeding established preferential norms:

- for apartments – over 60 m²;

- for residential buildings – over 120 m²;

- for various types of owned housing – over 180 m².

If individual owns several residential and/or non-residential real estate objects located in different settlements, to reconcile data on the accrued real estate tax, it is necessary to contact the controlling authority at their tax address.

Payer can check reflection correctness of information regarding:

- real estate owned, including their shares;

- total area of ​​residential and non-residential real estate;

- right to apply tax benefits;

- tax rates;

- amount of accrued tax liability.

To make a reconciliation, the payer submits written application to the controlling authority at tax address and, if necessary, provides documents confirming ownership or other information regarding the real estate.

If, as a result of reconciliation, discrepancies are found between data of the tax authority and information confirmed by the payer, the controlling authority recalculates tax amount and sends new tax notification-decision. In this case, previous tax notification-decision is considered canceled.

If information about the real estate object is not available in the Tax Service’s information systems, the owner can independently submit title documents. Until relevant information is received from the state registration authorities of rights to real estate, the tax is paid based on the information submitted by the payer.

Individuals can view generated tax notifications-decisions regarding the real estate tax in the payer’s Electronic cabinet.

Timely data reconciliation will help avoid errors in calculations and ensure correct determination of tax liabilities.