According to statistics of Main Directorate of the STS in Trans-Carpathian region, the real estate owners paid 77.8 million UAH of the real estate other than land tax during January – October 2020. Legal entities paid more than 46 million UAH; individuals paid almost 32 million UAH of the real estate tax. In general, real estate tax revenues have increased by more than 12 million UAH comparing to the corresponding period in 2019.
It should be noted that individuals were taxed by the tax authorities, handing them tax notifications – decisions. Citizens paid real estate tax during 10 months of 2020 for objects that were in possession in 2019. Only citizens who owned an apartment / apartments with a living area of more than 60 square meters and houses / buildings with a total area of more than 120 square meters paid different types of residential real estate with a total area of more than 180 square meters.
Tax rates for residential and / or non-residential real estate owned by individuals and legal entities, are established by the decision of village, settlement, city council or the council of united territorial communities, established according to the law and the long-term plan for formation of community territories, depending on location (zoning) and types of such real estate in the amount not exceeding 1.5% of the minimum wage established by the law as of the 1st of January of reporting (tax) year, per 1 square meter of the tax base (Sub-paragraph 266.5.1, Paragraph 266.5 Article 266 of the Tax Code of Ukraine).
Reminder! For convenience of the STS payers, a number of electronic services have been introduced. In particular, using the Electronic Cabinet taxpayers – individuals have opportunity to view data specifically about:
- objects of taxation (houses, apartments, gardens (country houses), garages);
- generated tax notifications – decisions and necessary requisites for the real estate tax payment;
- calculations of the amount of tax liabilities for tax;
- state of settlements with the budget.