By the end of May 2025, Ukrainians had paid 4.9 billion UAH in property tax, which is 17% higher than the figure for the same period last year. The largest revenues were recorded in the capital.
This is reported by Finway
Leaders in Tax Payment and Calculation Nuances
According to the State Tax Service, residents of Kyiv paid 990 million UAH, Kyiv region – 497 million UAH, Dnipropetrovsk – 496 million UAH, and residents of Odesa region – 464 million UAH. Importantly, the amount of tax on residential property does not depend on its value but is determined by the area exceeding the established norm.
In 2025, citizens are paying tax for the year 2024. The tax rate is based on the minimum wage that was in effect on January 1, 2024 – 7100 UAH. The maximum rate does not exceed 1.5% of this amount, which is 106.5 UAH for each “extra” square meter. For example, an apartment owner with an area of 100 sq. m will only pay tax for the area that exceeds 40 sq. m, so the maximum amount will be 4260 UAH. The final amount depends on the decisions of local authorities regarding rates and housing norms.
Local authorities have the right to reduce the tax rate or increase the area norm for which the tax is levied. However, it is prohibited to increase the rate above 1.5% of the minimum wage or to reduce the non-taxable area.
How to Check Accruals and What Sanctions Apply for Debt
The tax amount can be found using the tax calculator, and tax notifications can be viewed in the Electronic Cabinet of the Taxpayer or through the mobile application “My Tax”. In case of discrepancies, it is necessary to contact the Taxpayer Service Centers for reconciliation.
“If discrepancies are found regarding the accrued amount, contact the Taxpayer Service Centers and conduct a reconciliation,” the State Tax Service notes.
If the tax debt remains unpaid, it will persist until fully settled. This may lead to the loss of the right to remain on the simplified tax system or a significant increase in the debt amount due to penalties. If the postal notification of the tax obligation was not personally delivered to the taxpayer, it is considered received from the date indicated in the postal notification.
According to Article 266 of the Tax Code, tax obligations can be reassessed for the last three years (1095 days). A penalty of 10% of the debt amount is imposed for payment delays of up to 30 days, and 20% for delays exceeding 30 days. In the case of refusal to pay and ignoring notifications, the debtor’s accounts may be seized by court order and through the enforcement service.