Its explanation in which cases it is possible to avoid paying property tax and how to find out about right to benefit if person raise a child on own and have low income.
Are single mothers and fathers exempted from property taxes?
Tax Code of Ukraine does not provide for automatic exemption from the real estate tax simply because mother or father raise a child on their own or family has status of the low-income family.
However, such families, like other homeowners, can use general benefits provided for by the Tax Code of Ukraine. In addition, local councils can establish additional benefits taking into account property status and income of citizens.
What area of housing does not require tax?
Tax Code provides for a reduction in area of residential real estate subject to taxation:
- 60 square meters – for apartment or apartments, regardless of their number;
- 120 square meters – for residential building or buildings;
- 180 square meters – if property includes both apartment and house.
This means that, as a general rule, tax is charged only on area that exceeds above-specified norms.
For example: single mother raises a child and owns house with area of 100 square meters. Since its area does not exceed 120 square meters, real estate tax does not need to be paid. Or: single father owns house with area of 150 square meters, according to the general rule, tax will be charged only on the 30 square meters that exceed non-taxable area.
Can the low-income families receive additional benefits?
Yes, if such benefits are established by the local council.
Tax Code allows local governments to determine real estate tax benefits for individuals, taking into account their property status and income level.
Therefore, single mother or father raising a child and having status of the low-income family may qualify for additional benefit if it is provided for by a decision of the local council.
Depending on the community, conditions and amount of benefits may vary. Therefore, it is important to check decision of the local council at the location of property.
What if single mother or father raise a child with disability?
For such families, the Tax Code provides separate exemption.
Residential real estate owned by a disabled child raised by single mother or father is not taxable. Exemption applies to not more than one real estate object per child.
Important: such exemption applies only to housing owned by the disabled child. If owner of apartment or house is mother or father, this rule does not apply. At the same time, they can use general benefit regarding area of housing or additional benefits, if such are established by the local council.
When benefits do not apply?
General tax reductions and local council tax benefits do not apply particularly, if:
- property is used by owner to generate income, for example by renting it out or using it for business purposes;
- property area or properties exceeds five times relevant tax-free area.
How to find out if person is entitled to benefit?
First of all, check what benefits are available in community.
This information can be obtained:
- from relevant local council;
- on web portal of the State Tax Service in the "Rates of local taxes and levies" section:
https://tax.gov.ua/zakonodavstvo/podatki-ta-zbori/stavki-mistsevih-podatkiv-ta-zboriv/
- by contacting the Tax Service for clarification.
If person has received tax notification-decision, but believes that is entitled to benefit, it is possible to contact the Tax Service to reconcile data.
It is possible to do this in person through the Taxpayer Service Center or online through the Electronic cabinet, submitting application and documents confirming right to benefit.
If discrepancies are found during the reconciliation, the Tax Service will recalculate and send new tax notification-decision.
Reminder: in 2026, citizens will pay real estate tax for 2025. If tax has been assessed, it must be paid within 60 days from the delivery date of tax notification-decision.