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Tax on non-housing in Ukraine in 2025: what you need to know?

Tax on non-residential property is one of the key obligatory payments for owners of residential property in Ukraine. It operates in accordance with the norms of the Tax Code and is regulated by local self-government bodies. In 2025 this tax will be paid for 2024, and its amount depends on the area of the property and the established rates.

Who is obliged to pay the tax on non-domestic property?

Owners of residential real estate are obliged to pay this fee. real estate taxIf the area of their property exceeds such established norms:

• Apartments: over 60 square meters;
• Residential buildings: 120 square meters;
• Rizni types of dwelling (apartment + building): over 180 square meters of the total area.

If the area of immovable property does not exceed the above-mentioned indicators, the tax is not levied. However, if the area is larger, the tax is paid only for the excess square meters.

How is the amount of tax calculated?

The tax rate is determined by local authorities, but may not exceed 1.5% of the minimum wage per square meter. As of June 1, 2024, the minimum wage in Ukraine was UAH 7,100. Accordingly, the maximum tax rate is 106.5 hryvnias per square meter.

Buttstock rozrahunku:

Let us assume that you have an apartment of 85 square meters. The taxable area in such a case is calculated as follows:

85 sq. m - 60 sq. m = 25 sq. m (surplus, which is subject to taxation).

If the tax rate is set at the level of 106.5 UAH/sq. m, the amount of tax will be:

25 sq. m × 106.5 UAH = 2,662.5 UAH.

In 2025 you will have to pay 2,662.5 UAH for excessive square meters of your apartment.

When do I have to pay the tax?

A notice of tax assessment is sent to owners by 1 June of the year following the reporting year. The tax must be paid within 60 days from the date of receipt of the notice. In case of non-payment, penalties may be imposed, although they are not currently applied during the war in Ukraine.

Who is exempted from paying tax?

According to the current legislation, certain categories of immovable property are not subject to taxation:

• Buildings of children's houses of family type;
• Gourt huts;
• Residential non-housing, which is unfit for residence due to accidental condition or demolition;
• Assets that belong to orphaned children, religious organizations and are used in educational activities;
• The objects of immovable property located in the combat zone or in the temporarily occupied territories.

Visnovok

The tax on non-residential property is an important element of replenishment of local budgets. Homeowners should familiarize themselves with the rates set by local councils and calculate the possible amount of the tax obligation. In the case of receiving a notice from the tax service, it is necessary to pay the tax at the specified time to avoid problems with the state authorities. At the same time, the privileges provided by the law allow certain categories of citizens not to pay this tax.