As of the end of May 2025, Ukrainians have paid 4.9 billion UAH in property tax, which is 17% higher than the figure for the same period last year. The leader in terms of the amount of tax paid is Kyiv, where residents contributed 990 million UAH. Significant revenue has also been recorded in Kyiv Oblast (497 million UAH), Dnipropetrovsk (496 million UAH), and Odesa (464 million UAH) Oblasts.
This is reported by Finway
How Property Tax is Calculated
In 2025, Ukrainians are paying tax for the year 2024. The amount of tax depends on the minimum wage set on January 1, 2024, which was 7100 UAH. The maximum tax rate does not exceed 1.5% of this amount for each “excess” square meter beyond the established norm, which is 106.5 UAH per square meter.
For example, owners of apartments with an area of 100 square meters pay tax only for the area exceeding 40 square meters. In this case, the maximum amount of tax payment is 4260 UAH. The final amount also depends on the decisions of local authorities, which can reduce the rate or increase the norm of living space exempt from tax. At the same time, it is prohibited to raise the rate above 1.5% of the minimum wage or reduce the exempt area.
For accurate tax calculation, one can use the online calculator provided by the State Tax Service. Tax notifications and decisions are available in the Electronic Cabinet of the taxpayer or through the mobile application “My Tax” if an electronic key is available.
Responsibility for Late Payment of Tax
“If discrepancies are found regarding the accrued amount, please contact the Taxpayer Service Centers and conduct a reconciliation,” the State Tax Service states.
The tax debt remains with the taxpayer until full payment is made. If there is a debt, problems may arise, such as the loss of the right to remain on the single tax or an increase in the debt amount due to fines.
If the taxpayer did not receive the tax notification due to absence at the registered address or refusal to receive it, it is considered delivered from the date specified in the relevant postal service notification.
According to Article 266 of the Tax Code, obligations for property tax can be accrued for reporting years within 1095 days (three years). In case of a delay in payment of up to 30 days, a fine of 10% is applied; beyond 30 days, it is 20%. For prolonged non-payment of tax, seizure of accounts through the court and enforcement service may occur.