Ukrainians who own large real estate must pay tax for the " To facilitate the calculation of this tax, the State Tax Service has launched the official "

Who has to pay tax.

The tax must be paid by owners who own an apartment whose area exceeds 60 sq.. m or a house with an area of \u200b\u200bmore than 120 sq.. Although there is an exception. Currently, tax for 2021 and 2022 is not charged to individuals whose property:.

is located on the territory where active hostilities are taking place or were taking place;

located on the territory under occupation or temporarily occupied by the Russian Federation;

became uninhabitable due to the war.

How to pay tax.

It should be noted that the property tax for 2022 must be paid before July 1, 2023. To do this, you must receive a receipt and within 60 days make a transfer to the state account. If you have not received such a receipt, you must contact the tax office yourself..

Calculator.

" You can use this calculator at this link. You need to enter all the required data, including the tax rate, and the system will allow you to add several properties and save them.

calculation.

The maximum tax rate for residential and non-residential real estate cannot exceed 1.5% of the minimum wage established by law on January 1 of the tax year for each square meter of taxable area. However, there is a caveat - local councils can set their own tax rates depending on the location and type of property, as provided for in paragraph 266. 1 of the Tax Code of Ukraine. That is, you should contact the tax office for clarification.

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Earlier we wrote that in Ukraine, from January 1, 2023, new taxes for landowners began to operate.