In the first half of 2026, owners of residential and non-residential real estate transferred almost 6.1 billion UAH of the real estate tax to local budgets. Compared to the same period last year, revenues have increased by 8.6%.
In total, more than 500 thousand taxpayers have contributed to development of territorial communities since the beginning of year. These funds remain in localities and are used to finance education, medicine, landscaping, road repairs, support for communal infrastructure and other community needs.
The biggest amounts of tax were paid by property owners in the capital and several regions. Kyiv traditionally became the leader, where the budget received 1.2 billion UAH.
Among the regions with the biggest revenues are also:
Kyiv region – 674.3 million UAH,
Dnipropetrovsk region – 620 million UAH,
Lviv region – 602.8 million UAH.
Not all homeowners pay property tax. Obligation arises only when the property area exceeds norms established by the Tax Code: 60 square meters for apartment, 120 square meters for residential building or 180 square meters if the property includes both apartment and house. In this case, tax is not charged on the entire area, but only on square meters that exceed limit set by the law.
Tax amount depends on the decision of local authorities. Local governments independently set the rate, which cannot exceed 1.5% of the minimum salary per square meter above the established norm. That is why the tax amount may vary depending on the territorial community.
Reminder! Controlling authority sends notification-decision to individuals indicating the tax amount. After receiving it, the property owner must pay the specified tax liability within terms stipulated by the Tax Code.
If the property owner believes that the tax has been calculated incorrectly, such owner has a right to make data reconciliation. How to do this – read the link https://tax.gov.ua/en/mass-media/news/980415.html.