Budget received more than 1.7 billion UAH of the real estate tax in January 2026. This is 16% more than in January last year.

This year, more than 131 thousand property owners made their contribution to the development of their communities. Residents of the capital and large regions were the most active in paying:

- Kyiv city – 382.1 million UAH;

- Kyiv region – 166.7 million UAH;

- Lviv region – 165.4 million UAH;

- Dnipropetrovsk region – 164.9 million UAH.

Tax is paid by owners of residential and non-residential real estate if the object’s area exceeds the following norms:

- Apartments: m 60 square meters

- Houses: over 120 square meters

- Various types of residential real estate (if a person owns both apartment and house): over 180 square meters

Important: The tax is accrued only on area that exceeds the above specified limits.

Tax rate (up to 1.5% of the minimum salary per 1 square meter) is set by local authorities, so amounts may vary in different communities.

Notification of the need to pay tax is sent by the State Tax Service.

What to pay attention to receiving tax notification-decision and how to conduct a reconciliation, read at the link:

https://tax.gov.ua/en/mass-media/news/980415.html