The tax on immovable property, other than a land plot (or real estate tax), is a component of the property tax according to Section XII of the Tax Code of Ukraine.
Taxpayers of this tax are individuals and legal entities, including non-residents, who own residential and/or non-residential real estate.
Legislation defines a list of real estate objects that are not subject to taxation, among them:
- residential and non-residential properties located in the zones of alienation and unconditional (mandatory) resettlement, defined by law, including their shares;
- buildings of family-type children’s homes;
- dormitories;
- residential real estate unfit for habitation, including due to an emergency condition, recognized as such by the decision of the village, settlement, or city council.
The taxation base is the total area of residential and non-residential property, including its shares.
The tax rate is determined by local authorities. At the same time, the type of housing and its location must be taken into account.
In 2025, the tax is paid for the reporting year 2024.
The tax rate cannot exceed 1.5% of the minimum wage per 1 square meter, which as of January 1, 2024, was UAH 7100.
Therefore, the maximum tax rate is UAH 106.5 per square meter.
Procedure for calculating and paying real estate tax by individuals
By July 1, each person who, according to state registries, must pay this tax, will receive a corresponding notification with detailed calculations via the taxpayer’s electronic cabinet or by registered mail.
Tax payment deadline: 60 days from the moment of receiving the tax notice-decision.
Exempt from tax payment are:
- owners of residential property whose total area does not exceed the established norms (for an apartment/apartments regardless of their number — 60 sq.m., for a house/houses regardless of their number — 120 sq.m.);
- owners whose property is located in occupied territories, damaged, or in active combat zones.
For newly created (newly commissioned) residential and/or non-residential property, the tax is paid by the individual starting from the month in which ownership of such property arose.
Taxpayers have the right to submit a written request to the controlling authority at their tax address for reconciliation of data regarding:
- residential and/or non-residential properties, including their shares, owned by the taxpayer;
- the total area of residential and/or non-residential properties owned by the taxpayer;
- the right to a tax benefit;
- the amount of the tax rate;
- the calculated amount of tax.
Procedure for calculating and paying real estate tax by legal entities
Taxpayers — legal entities independently calculate the tax amount as of January 1 of the reporting year and submit a declaration to the controlling authority at the location of the taxable object(s) no later than February 20 of the same year, with the annual amount divided equally by quarters.
For newly created (newly commissioned) residential and/or non-residential property, the declaration is submitted by the legal entity — the taxpayer within 30 calendar days from the date of acquisition of ownership of such property, and the tax is paid starting from the month in which ownership of such property arose.
Real estate tax by legal entities is paid in advance quarterly by the 30th day of the month following the reporting quarter and is reflected in the annual tax declaration.
If you have additional questions about the procedure for calculating and paying real estate tax by legal or natural persons, you can contact the legal firm in Ukraine “First Legal” for accounting services. Our lawyers and accountants will gladly provide legal advice on the specified issue.