How is amount of tax on real estate tax other than land plot calculated for individuals?
Press service of the State Tax Service of Ukraine , published 27 February 2025 at 10:40 Chapter: News
Tax on real estate other than land plot for individuals is calculated by the tax authority at the owner’s registration place.
Amount of tax on real estate other than land plot is calculated for individuals according to the following principle:
- If the payer has apartment, then its area will be reduced by 60 square meters. This means that only area over 60 square meters will be taxed.
- If there is a residential building, then 120 square meters will be deducted from area of the building.
- If there is both apartment and house, then the total area of both objects is reduced by 180 square meters (this is the maximum discount).
That is, the real estate tax is calculated only on the part of area that exceeds relevant limits.
Regarding the number of real estate properties owned:
- If there is one residential property (one apartment or one house), the tax is calculated based on area reduced by 60 square meters for apartment or 120 square meters for house and the appropriate tax rate is applied.
- If there are several objects of the same type (for example, several apartments or several houses), then the tax is calculated based on the total area of all these objects, reduced according to area limit for each type.
- If there are objects of different types (apartment and house), then the tax is calculated based on the total area of all these objects, reduced by the total area limit for the combination of apartments and houses.
- If there are several real estate objects, the tax is distributed between them in proportion to area of each object.
As follows, amount of the real estate tax will depend on the number and type of payer’s properties and their total area after applying discounts.
In addition:
- If the taxpayer owns apartment of more than 300 square meters or house of more than 500 square meters, the tax on such real estate increases by 25 thousand UAH per year for each such object.
- Tax authorities send taxpayers a notification of the tax amount by July 1 of the following year. This notification contains detailed calculation of the tax and payment requisites, as well as information about the address, property area and benefits, if any.
- If the taxpayer acquires new property, the tax is paid from the month in which such payer became owner of this property.
* Contact Center of the State Tax Service of Ukraine provides consultations to the taxpayers, clarifications regarding tax legislation and assistance in resolving tax-related questions. Total number of applications received last year reached 1 062 448.
How to contact? Hotline: 0 800 501 007 (free calls). E-mail: idd@tax.gov.ua. Personal account: Through the taxpayer’s electronic cabinet.
Working hours: Monday–Friday, from 08:00 to 18:00.
Як звернутися? Гаряча лінія: 0 800 501 007 (дзвінки безкоштовні). Електронна пошта: idd@tax.gov.ua. Особистий кабінет: Через електронний кабінет платника податків.
Режим роботи: Понеділок–п’ятниця, з 08:00 до 18:00.