Payers of real estate tax other than land are individuals and legal entities, including non-residents, who own residential and non-residential real estate.
Tax for individuals for residential real estate is calculated for area exceeding 60 square meters for apartments, 120 square meters for residential buildings and 180 square meters for various types of residential real estate, including their shares.
Basis for accrual of tax is data from the State Register of Real Estate Property Rights, holder of which is the Ministry of Justice of Ukraine or originals of relevant taxpayer’s documents, specifically documents of the ownership right.
Tax base is the total area of residential and non-residential real estate, including its shares.
Real estate tax rate is set by local governments depending on the type of objects and their location as a percentage of the minimum salary set for January 1 of the reporting year and may not exceed 1.5 percent per 1 square meter.
Since in 2022 the tax is accrued for the reporting year 2021, the tax rate is calculated based on the minimum salary set on 01.01.2021, which was 6.000 UAH (the maximum rate per square meter cannot exceed 90.0 UAH (6.000 * 1.5 percent).
Amount of tax depends on the tax rate set by relevant local council at the location of each property and total area of such property.
For example, an individual owns apartment in Kyiv with a total area of 65 square meters. Amount of tax is calculated as a product of the total area of apartment, reduced by 60 square meters and tax rate approved by decision of the Kyiv City State Administration. Specifically for apartments in Kyiv, the tax rate is 1.5 percent (90.0 UAH per square meter).
Calculation of tax amount:
(65-60) * 90.0 = 450.0 UAH.
Reference. If taxpayer owns residential real estate object (objects), including its share(-s), the total area of which exceeds 300 square meters (for apartment) and / or 500 square meters (for house), tax amount is increased by 25.000 UAH per year for each such residential real estate object (its share).
Tax notifications-decisions on payment of tax amounts calculated according to the Code and relevant payment requisites, in particular local governments at the location of each of residential and / or non-residential real estate, are sent to the taxpayer by July 1 of the year following the basic tax (reporting) period (year).
Tax liability is paid by individuals within 60 days from the date of delivery of the tax notification-decision.
Taxpayers of real estate tax other than land have a right to apply in writing form to controlling body at tax address to verify data regarding:
residential and / or non-residential real estate, including their shares owned by the taxpayer;
size of the total area of residential and / or non-residential real estate owned by the taxpayer;
right to use tax benefit;
size of tax rate;
accrued tax amount.
In case of discrepancies between data of controlling bodies and data confirmed by taxpayer on the basis of originals of relevant documents, in particular documents on ownership, the controlling body at the taxpayer’s tax address recalculates tax amount and sends (hands over) new tax notification-decision. Previous tax notification-decision is considered canceled (revoked).
