Ukrainians must pay taxes on apartments and houses by July 2025. You will have to pay for each extra square meter of area. An area that exceeds the norm is considered surplus..

This is stated in Art.. 266 Tax Code of Ukraine. Thus, the rate should be calculated taking into account the minimum wage established on January 1, 2024. It amounted to 7100 UAH. Based on this, the rate per square meter cannot be more than 106.5 UAH (7100 x 1.5%).

The amount of tax depends on the area of \u200b\u200bthe property, as well as on the minimum wage, the State Tax Service explains. The tax replenishes local budgets, so local authorities choose the tax rate. The Tax Code has a limitation: the tax amount cannot be more than 1.

5% of the minimum wage for each “extra” square meter of area.

Those who own housing whose area exceeds the norm need to pay. And you only pay for squares that exceed it. The norm for an apartment is 60 sq.. m, and for a house – 120 sq.. This is stated in the message of the State Tax Service.

The tax must be paid within 60 days from the date of delivery of the notice. .

If any discrepancies are detected, the regulatory authorities recalculate and send a new decision message. .