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In Ukraine, real estate tax in 2025 needs to be paid for 2024. The maximum tax rate is 104 UAH for each " As stated in the report of the Association of Taxpayers, annually, owners of large real estate objects must pay tax on excess area. Real estate tax does not apply to all owners of residential areas, but only those whose area exceeds the established norms:.
Since real estate tax replenishes the local budget, local councils can establish its rate taking into account the type of real estate and its location. A notification of the need to pay real estate tax should be received by housing owners until July 1, 2025. If the regulatory authority has not sent (did not hand) tax/tax notifications-regulations within the specified period, individuals are exempted from the liability provided for by the Tax Code of Ukraine (hereinafter the Code) for the untimely payment of the tax obligation.