Property owners paid 2.3 billion UAH of taxes in two months of 2026

Press service of the State Tax Service of Ukraine, published 18 March 2026 at 10:03 Chapter: News

Property owners transferred 2.3 billion UAH of the real estate tax other than land plot to local budgets during January – February 2026. This is 14% more than in the same period last year.

This tax is important source of funding for local budgets, as the funds are directed to community development, infrastructure maintenance and social programs.

The biggest revenues were provided by:

- Kyiv city – 489.8 million UAH;

- Kyiv region – 238.2 million UAH;

- Lviv region – 232.7 million UAH;

- Dnipropetrovsk region – 217.3 million UAH.

Real estate tax payers are individuals and legal entities, including non-residents, who are owners of residential or non-residential real estate.

If the real estate has multiple owners, the tax is paid depending on the ownership form:

- in case of joint partial ownership – each owner pays tax for own share;

- case of joint ownership without property division – tax is paid by one of the owners, determined by their consent or by court decision;

- in case of joint ownership and divided between co-owners – each of them pays tax for own share.

Real estate tax is accrued only on part of the area that exceeds areas defined by the law:

- for apartments – over 60 square meters;

- for residential buildings – more than 120 square meters;

- if property includes different types of residential real estate (apartment and house) – more than 180 square meters.

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

Generated tax notifications-decisions can be viewed in the Electronic cabinet if the one has electronic key or using the mobile application "My Tax Service".

What to look for receiving tax notification-decision and how to conduct a reconciliation, read at the link:  https://tax.gov.ua/media-tsentr/novini/980389.html.