As of the end of May 2025, Ukrainians have already paid 4.9 billion UAH in property tax, which is 17% higher than last year’s figure. Kyiv leads in revenue, with residents of the capital contributing 990 million UAH to the budget. Residents of Kyiv Oblast paid 497 million UAH, Dnipropetrovsk Oblast 496 million UAH, and residents of Odesa Oblast 464 million UAH.
This is reported by Finway
How Property Tax is Calculated in 2025
In 2025, Ukrainians pay property tax for the year 2024. The tax amount is determined based on the minimum wage set on January 1 of the previous year. The rate cannot exceed 1.5% of the minimum wage for each “excess” square meter beyond the established norm. At the beginning of 2024, the minimum wage was 7100 UAH, so the maximum tax rate is 106.5 UAH for each “excess” square meter.
For example, an apartment owner with an area of 100 square meters must pay tax for the area exceeding 40 square meters. In this case, the maximum tax amount would be 4260 UAH. However, the final amount depends on the decisions of local authorities, which may change the rate or increase the non-taxable area. At the same time, local authorities are not allowed to raise the rate above 1.5% of the minimum wage or reduce the non-taxable area.
Payment Details and Liability for Violations
You can find out the amount of the assessed tax and view tax notifications in the Electronic Taxpayer Cabinet or through the mobile app “My Tax.” To do this, you need an electronic key. If there are discrepancies in the assessments, you should contact the Taxpayer Service Centers for verification.
“If you find discrepancies in the assessed amount, contact the Taxpayer Service Centers and conduct a verification,” the State Tax Service advises.
In case of non-payment of tax, the debt will remain until it is settled. This may lead to the loss of the right to be on a single tax or to a significant increase in the debt amount due to penalties. If the taxpayer did not receive the tax notification personally, it is considered delivered from the moment indicated by the postal service.
According to Article 266 of the Tax Code, the tax obligation can be assessed for a period of up to three years (1095 days). In case of a payment delay of up to 30 days, a penalty of 10% is imposed; beyond 30 days, it is 20%. Ignoring tax notifications and refusing to pay through the court and enforcement service may result in the seizure of the debtor’s accounts.