Citizens declared payable 16 million UAH from renting out property

Press service of the State Tax Service of Ukraine, published 25 March 2025 at 14:55 Chapter: News

Almost 900 Ukrainian citizens officially declared income from renting out property last year. Total amount of declared payable taxes exceeds 16 million UAH.

More than 56 thousand individuals-entrepreneurs on the simplified taxation system rent out property.

Entrepreneurs declare income and pay from the amount of received income:

- individuals-entrepreneurs of group 2 – up to 20% (or less by decision of local government body);

- individuals-entrepreneurs of group 3:

5% for the non-VAT payers;

3% for the VAT payers (+VAT).

Reminder! Real estate owners who lease it (sublease, emphyteusis), rent it (sublease) and are not registered as individuals-entrepreneurs, are obliged to pay:

personal income tax – 18%;

military levy (depending on the receipt date of income):

- until 01.01.2025 – 1.5%,

- after 01.01.2025 – 5%.

At the end of year, it is needed to submit property and income tax declaration by May 1 and pay taxes by August 1.

There is a service in the Electronic cabinet that partially fills out declaration automatically. To use it, it is needed to use electronic digital signature. View the step-by-step video instructions here.

In total, within the framework of declaration campaign, citizens submitted more than 63 thousand declarations on received income. More than 750 million UAH of taxes were declared as payable.