Main Directorate of the STS in Ivano-Frankivsk region reported that residents of the region paid 18.2 million UAH of the real estate tax other than land during 2020. This is 3.0 million UAH more than was paid in 2019.
It should be reminded that the real estate tax other than land is paid by individuals and legal entities who own residential and non-residential real estate. Legal entities independently determine the amount of payable tax in declaration and pay the tax for 2020. Tax authorities accrue tax to individuals, handing them tax notifications-decisions. In 2020 citizens will pay the real estate tax on properties they owned in 2019. Not all individuals are obliged to pay the real estate tax, but only those who own an apartment, apartments whose living space exceeds 60 square meters and house of more than 120 sq.m. In the case of real estate objects of different types, the tax is paid for the area exceeding 180 sq.m. In addition, estimated amount of the real estate tax is increased by 25.000 UAH for each non-residential property with a total area exceeding 300 square meters for apartment or 500 square meters for house.
Also, please note that the real estate tax exemptions other than land are envisaged due to the spread of coronavirus disease by the Law of Ukraine as of 17.03.2020 № 533-IX “On amendments to the Tax code of Ukraine and other Laws of Ukraine on support of taxpayers during the period of measures to prevent the occurrence and spread of Coronavirus disease (COVID-19)”. Specifically, for the period from the 1st March 1 to April 30, 2020 the non-residential real estate owned by individuals or legal entities is not subject to the real estate tax other than land, in accordance with Article 266 of the Tax Code of Ukraine.
This Law also stipulates that payers of the real estate tax other than land (individuals), which in accordance with Sub-paragraph 266.7.5. Paragraph 266.7 Article 266 of this Code who submitted a tax declaration have the right to file a clarification tax declaration, which reflects changes in tax liability for respective months. Recalculation for individuals – payers of the real estate tax other than land will be made by the controlling body.